Taxes occupy the most important place in public revenue sources. Taxes are not a simple concept, but rather a historical and social institution.

To obtain sufficient information about tax systems, one should first examine the stages of tax history in society.

Islamic tax law stretches back to the Qur’an and the Sunnah; it was applied in Muslim countries at various times, and enriched by the Companions, tabeeen and mujtehedeen. A wide range of historical material about tax and its history in society exists for us to examine.

By dealing with all the different aspects of these materials we can make contact with the past and shed light on the developments of taxes in society for the near future.