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Commentary on the research of Kawthar al-Abaji: Islamic principles in the abscess - Comment: Hassan Abdullah al-Amin تعليق على بحث كوثر الابجي: المبادئ الإسلامية في الخراج - تعليق :حسن عبدالله الأمين

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  • Hassan Abdullah Al-Amin

    (Islamic Development Bank, Jeddah, Saudi Arabia)

Abstract

-- حددت الباحثة الهدف من بحثها هذا بقولها: "يهدف هذا البحث إلى دراسة الاستقطاع أو الالتزام المالي المسمى بالخراج، وهو الذي فرض من قبل الخليفة عمر بن الخطاب على الأراضي الزراعية بشروط معينة وفي نظام خاص. وذلك بغرض استنباط المبادئ الإسلامية التي تختص بهذا الاستقطاع، وذلك حتى يمكن الإفادة منها عند دراسة ووضع أحكام الاستقطاعات أو الالتزامات المالية الوضعية المشابهة له على الأرض الزراعية بصفة خاصة، وترشيد الباحثين والدارسين في مجالي المالية العامة والضرائب للمبادئ والأسس التي يجب مراعاتها عند وضع الضرائب بصفة عامة (ص أ).

Suggested Citation

  • Hassan Abdullah Al-Amin, 1984. "Commentary on the research of Kawthar al-Abaji: Islamic principles in the abscess - Comment: Hassan Abdullah al-Amin تعليق على بحث كوثر الابجي: المبادئ الإسلامية في الخراج - تعليق :حسن عبدالله الأمين," Journal of Research in Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 1(2), pages 121-123, July.
    • Handle: RePEc:abd:crieja:v:1:y:1984:i:2:no:17:p:121-123
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