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- 81 -
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- 82 -
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. 95
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- 83 -
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- 84 -
 . 1979
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. 16
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. 17
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- 85 -
 . 1961 ( . )
. 29
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. 1985
. 31
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. 32
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. 1981 . 33
. 34
. 1987 ( . )
. 35
. 1965
. 36
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" " . 38
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. 40
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3 . 41
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( . ) . 42
. 1982
. 43
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10 . 44

- 86 -
 . 1973 2
. 45
. 1954 1
. 46
. 1999 1
( . ) . 47
. 2001
. 48
. 1994 1
6 6 . 49
. 1992
( ) . 50
. 1981 2
8 5 . 51
. 1985
.( . ) ( . ) . 52
. 1982 3 . 53
. 54
. 2003 2
1 . 55
. 1972
. 56
. 1957 ( . )
. 57
. 1999 ( . )
. 58
.( . ) ( . )
. 59
.( . ( . )

- 87 -
 . 60
.( . ) ( . )
4 ( ) . 61
. 1962 2
6 . 62
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1 . 63
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. 64
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. 65

. 1933 ( . )
. 66
. 1984 ( . )

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: 1
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: 2
.. 2003/ 1421

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. 1994 3 -
( ) - 2
.( )
3
. 1980/ 1400 1
9 4
. 1981
5
. 2003
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. 1985 ( . ) 13 7
24 8
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. 1986 33 9

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- 90 -
An-Najah National University
Faculty of High Education

Taxes in the Arab Peninsula : A genealocal Study of

Taxes from An Islamic Perspective

By
Imad Shhadi Arif Hanayshi

Supervised
Dr. Jamal Judi

Submitted in partial Fulfillment of the Requirements for the Degree

of Master of History faculty of Graduate studies at Annajah
University, Nablus, Palestine.
2008
 Taxes in the Arab Peninsula : A genealocal Study of Taxes
from An Islamic Perspective:
By
Imad Shhadi Arif Hanayshi
Supervised
Dr. Jamal Judi

Abstract

In my research, I tackled taxes payed by Arabs before Islamic regime

and Islam s attitude towards it. I also considered taxes in the Peninsula
before Islam, Persian, Roman, Sasani and Byzantine state, Ghassani and
Manatherah whether direct or indirect interests all which supported the
financial and taxies sector in these states.

Concerning Arabs of the north, researches has proved the existence

of tariffs the tenth and poll-tax Al-Jesyeh , in addition to animal and
agricultural adother taxes.

Concerning Arabs of the south, and the heritage of the pre-Islamic

period shows that Arab kings of Yeman, Kindeh and "Hadramout"
imposed taxes in the 6th century A-D on Arab tribes controlled by them.
Such taxes included trade, profits and the "transit" tax.

In the Islamic period, the research shows the view of Islam towards
taxes aiming at knowing the historical roots of this view in the days of the
prophet( May God's blessing and praise be upon him) whether those taxes
were obligatory, voluntary or alms imposed on non-Muslims.

It seems that Islam has recognized the negative attitudes of Arab

tribes concerning taxes. Consequently, it cancelled it and changed its
concept and quantity, It suggested substitute Islamic ones such as alms and
charity acknowledging the tribal attitude towards taxes which were
imposed on the non-Muslims.

b
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