{"id":4184,"date":"2025-04-29T17:51:34","date_gmt":"2025-04-29T17:51:34","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4184"},"modified":"2025-04-29T17:51:35","modified_gmt":"2025-04-29T17:51:35","slug":"%d9%86%d9%8f%d8%ae%d8%a8-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%83%d9%8a%d9%91%d8%a9-%d9%88%d8%a7%d9%84%d8%b3%d9%91%d9%8a%d8%a7%d8%b3%d8%a9-%d8%a7%d9%84%d8%ac%d8%a8%d8%a7%d8%a6%d9%8a%d9%91%d8%a9-%d8%a8","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4184","title":{"rendered":"\u0646\u064f\u062e\u0628 \u0627\u0644\u0645\u0627\u0644\u0643\u064a\u0651\u0629 \u0648\u0627\u0644\u0633\u0651\u064a\u0627\u0633\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0651\u0629 \u0628\u0625\u0641\u0631\u064a\u0642\u064a\u064e\u0651\u0629 \u0645\u0646 \u0627\u0644\u0641\u062a\u062d \u0625\u0644\u0649 \u0631\u062d\u064a\u0644 \u0627\u0644\u0641\u0627\u0637\u0645\u064a\u0651\u064a\u0646 ” \u0645\u0646 \u062e\u0644\u0627\u0644 \u0643\u062a\u0628 \u0627\u0644\u0637\u0628\u0642\u0627\u062a “"},"content":{"rendered":"\n

\u0627\u0644\u0645\u0644\u062e\u0635:<\/strong><\/p>\n\n\n\n

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Abstract <\/strong><\/p>\n\n\n\n

 Biographical dictionaries or Kutub al<\/em>–\u1e6c<\/em>abak<\/em>\u0101<\/em>t<\/em> are considered among the most reliable sources for the medieval history of Islamic civilization, since they involve diverse information about religious, intellectual and cultural life prevailing medieval Islamic societies. Furthermore, these works involve considerable historical information concerning economic life, financial resources and the taxation system in medieval Islamic states.<\/p>\n\n\n\n

 This article attempts to examine some of the features of the tax system in Ifriqiya, in the period from the Islamic conquest of the region until the end of the Fatimid Era. Biographical dictionaries encompass a plethora of references and information related to the taxation policy, such as the types of taxes, the methods of fiscal collection, the extent to which they affect taxpayers, as well as the measures and the violations that characterized the overall tax system.<\/p>\n\n\n\n

 Besides, these sources contain a series of recorded opinions and attitudes of some religious scholars and Maliki theologians about the tax system used in Ifriqiya during that historical era, particularly in terms of legality and tax justice and how the state sticked to the Islamic law (Shar<\/em>\u012b<\/em>a<\/em>\u02bd<\/em>) in tax collection. <\/p>\n\n\n\n

 These biographical dictionaries also recorded that some of the Maliki scholars were exposed to pressure and extortion through some practices against them related to tax paying in certain historical periods. Such practices were employed in the doctrinal and political conflicts that took place in Ifriqiya at that time especially during the Fatimid era. <\/p>\n\n\n\n

Keywords: Biographical dictionaries – Taxation – Taxes – Maliki elites – Ifriqiya.<\/strong><\/p>\n\n\n\n

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Dr. yasin alhereshe<\/strong><\/td><\/tr>
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\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t
<\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"

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