Özet:

Purpose – The tax system, as a means of developing all segments of society in the macro plan and ensuring the secondary distribution of income, has been accepted as an important method in every period of history. In this study, the place of taxes in Turkish-Islamic literature has been tried to be examined in the light of ancient works such as Siyasatnamas and Muqaddimah, which have not lost their influence since the times they were written. Methodology – In the study, literature was reviewed, the relevant contents of the mentioned works were analyzed and interpreted. Findings – In the analyzed works, it was found that the same conclusion was reached at different dates when the works were written, that the public would stop producing in cases where they determined that their own benefit was less than the tax they paid, thus tax revenues would decrease, social welfare would worsen and ultimately the state would weaken. Conclusion- In important works of Turkish-Islamic history, it has been determined that tax, which is an important item of state revenues, plays a key role in sustaining social development and social peace when it is returned to the people in a fair manner.

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