A Comparison of Tax Justice in Nahj al-Balaghah with Principles of Taxation

Achieving a just society leads people to infer ways to achieve it. The development of economic justice in a community requires the observance of all aspects of justice in society. Therefore, the Islamic State needs a tax that just has been observed in its collection. The present study used the descriptive-analytical method and Shahid Sadr's comprehensive approach. In this regard, according to Imam Ali (as) in Nahj al-Balaghah, attention to development in tax collection, non-deprivation of legitimate rights, attention to the central government in taxes, and initial self-declaration by taxpayers are among the factors of fair taxation. Comparing the tax justice approach from the perspective of Amir al-Mu'minin (AS) with the tax principles of economics, it was found that: First, by defining justice as putting everything in its place, other tax principles go under the principle of tax justice. Therefore, the headline of tax principles in receiving taxes in the Alawite government is to observe justice in all its aspects. Second, there are precise and practical tax principles in the Alawite Islamic economic system that are much more complete than the principles codified in economics. Third, when the tax justice approach and all its aspects are the basis of the Islamic state, not only classical tax principles in economics will be observed; also its shortcomings will be covered.