عنوان مقاله [English]
نویسندگان [English]چکیده [English]
In an Islamic government, taxes fall under two categories: Fixed and unfixed. Fixed taxes are the ones specified in the religious texts in terms of amount and rate unfixed taxes are those imposed as per the necessities and needs of the society, the amount and type of which varies depending on the time and place requirements. Because imposing unfixed taxes in an Islamic society must conform to the Islamic religious teachings to be accepted by the theologians, investigating the related jurisprudence principals is of prime importance. In this analytical-descriptive study, after investigating the Holy Quran verses, sayings by Holy Prophet or Imams, jurisprudence principals and Islamic regulations such as Velayat-e-Amr of the Islamic Jurists a system of government wherein the Islamic clergies (Ulema) have the ultimate saying in the military, judicial, legislative, and executive branches of government, it was revealed that imposing such taxes by the Islamic government is not only allowed but also obligatory in some cases.