Özet:

One of the stages that existed throughout human history is the organized city-state that emerged with the transition to agricultural society. In the next phase, we see the central kingdoms appear. The most important sources of income of the city states and, if necessary, the central kingdoms were taxes.   In this context, with the emergence of Islam and the transformation of it into a state in Medina. Muhammad also stood on the tax policies and the significant part of the taxes collected (such as the Zakat) was the direct transfer to the poor and the poor, as indicated in the Qur’an and the Hadith.  by Hz. The governors who followed Muhammad also created financial policies that could meet the needs of the day in accordance with His practices. The basis of financial policies is taxation. The basic taxes of Islam can be classified, first of all, as to the Muslims, as to the Zakat, as to the non-Muslim citizens, as to the harass and as to the jizye.   This study also addresses the tax issue in Islamic states, primarily in the practice of Medina, within the framework of Islamic law.

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