TAX AS AN ILLEGAL GOVERNMENT POLICY? A CRITICAL ANALYSIS OF TAX LEGALITY IN CLASSICAL TEXTS FROM THE MASLAHAH ‘AMMAH PERSPECTIVE

Abstract

The legality of taxation in Islam is frequently debated because it is often equated with maks (the collection of tribute), which is explicitly prohibited in hadith. This narrative has generated polemics concerning the validity and permissibility of taxes, creating serious issues that affect many people. The authors seek to shift the study of taxation away from a purely textual approach, which risks losing its substance and relevance to the core values of Islam. Instead, taxation should be analyzed through the perspective of maslahah (public benefit), which constitutes the essence of the shariah. Every shariah injunction ultimately aims to realize benefit and prevent harm. This research employs a literature-based method with a conceptual and descriptive-analytical approach. The findings indicate that every individual is obliged to contribute to the government through taxation for the sake of public interest, as the relationship between the people and the government is symbiotic. The legality of taxation is therefore grounded in principles of benefit, including prioritization, necessity, mutual assistance, and harm prevention. Furthermore, the collection and management (taṣarruf) of taxes must adhere to prudential principles, ensuring that no harm is inflicted upon society and that resources are managed effectively. Tax management is analogous to the responsibility of a guardian entrusted with managing the property of his ward. Taxation embodies maslahah ʿāmmah (public welfare) through the optimization of education, healthcare, economic development, infrastructure, security, and civil services, whose benefits are collectively enjoyed. Therefore, the potential of taxation must be maximized responsibly and transparently.