İslam Hukukunda gümrük vergisi ve uygulamaları
Practices of customs taxes in Islamic law
- Tez No: 51598
- Danışmanlar: PROF. DR. İBRAHİM ÇALIŞKAN
- Tez Türü: Yüksek Lisans
- Konular: Din, Ekonomi, Religion, Economics
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 1996
- Dil: Türkçe
- Üniversite: Ankara Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: Temel İslam Bilimleri Ana Bilim Dalı
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 86
Özet
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Özet (Çeviri)
SUMMARYCUSTOMS TAXES IN ISLAMIC LAW Historicly customs taxes had been applied by many states. Customs taxes were tran sit taxes that were being named“oktruva”in Europe and“masdariye”in Ottoman Empire. The se taxes had been applied at the rate of ten percernt by Hebrew first in the history, after that they had been applied at the same proportion by Romans, Greeks, İranions. Nowadays cus toms taxes are being taken at different proportion as protective taxes, preventive taxes, transit taxes, commodity taxes. Customs taxes had been applied at the rate of ten percernt in a lot of bazaars, fairs and expositions of Arabia before Islam. Hz. Muhammed stayed at Medine after emigration and was organised the finance sector. Customs taxes weren't elevated by Hz. Muhammed after Is lam in Arabia, and than was continued to apply in Islamic Law. Customs taxes were taken at the rate of two and half percernt from other muslims by Hz. Ömer. Hz. Muhammed was ta king customs taxes only from other muslims at the rate of ten percernt. The rate of customs ta xes may change to suit changing time and conditions in Islamic Law. Practices of customs taxes in Islamic Law are similar with modern practices. Cus toms notebooks, customs lines, practice of free zone, bonded warehouse, customs tariffs, tools other customs tariffs that are barter, exchange control are similar with modern practices. In Islamic Law customs officers are controling commercial goods and taking tax from merc hants. If it was necessary, they were separating bad commercial goods. They were writing commercial goods to the customs notebooks and giving trade licence, visa (beraet, emân) to the merchants. The merchants who decline giving customs taxes were subjected imprisonment, half of their goods were taken, and trade licence to them weren't given. Punisments of customs ta xes can change to suit changing time and conditions in Islamic Law since at this subject the certain punisment didn't exist on this subject in Islamic law.
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