{"id":43698,"date":"2025-07-11T09:02:57","date_gmt":"2025-07-11T04:02:57","guid":{"rendered":"https:\/\/www.bukhari.uz\/?p=43698"},"modified":"2025-07-09T23:04:37","modified_gmt":"2025-07-09T18:04:37","slug":"ilk-arab-musulmon-davlatchiligi-soliq-siyosati-va-uning-iqtisodiy-barqarorlikka-tasiri","status":"publish","type":"post","link":"https:\/\/bukhari.uz\/?p=43698&lang=oz","title":{"rendered":"ILK ARAB-MUSULMON DAVLATCHILIGI: SOLIQ SIYOSATI VA UNING IQTISODIY BARQARORLIKKA TA\u2019SIRI"},"content":{"rendered":"

Yangi davlatning moliyaviy qudratini shakllantirish va uni rivojlantirishda soliqlar muhim o\u02bbrin tutadi. Ma\u02bclumki, rivojlangan soliq tizimi davlat qudratini ta\u02bcminlaydi. Payg\u02bbambar Muhammad sallallohu alayhi vasallam ham Madina shahar-davlati iqtisodiy tizimini shakllantirish harakatini boshlab berganlar. Ilk davr soliq tizimida Madina hukmiga bo\u02bbysundirilgan qabilalarning mol-mulki asosiy o\u02bbrin tutdi. Lekin Payg\u02bbambar sallallohu alayhi vasallam davrlarida (622-632) chorva-moldan davlat foydasiga olinadigan soliq mavhum \u2013 goho \u201csadaqa\u201d (\u0635\u062f\u0642\u0629), goho \u201czakot\u201d \u00a0(\u0632\u0643\u0627\u0629) deb atalib, bu termin \u2013 atamalar ilk davrda sinonim so\u02bbzlar sifatida qo\u02bbllangan.<\/span><\/p>\n

Qur\u02bconi karimning tarixiy voqealar aks etgan oyatlaridan qadimda yahudiy [19; 20] va nasroniy jamoalar [21; 22] uchun ham diniy soliqlar qo\u02bbllanilganini ko\u02bbrish mumkin. Demak, Arabiston yarim oroli, Vizantiya va Sosoniylar davlatlaridagi xristianlik va yahudiylik dinlariga e\u02bctiqod qiluvchi aholi uchun islom paydo bo\u02bblishidan oldin bunday soliq turi ma\u02bclum bo\u02bblgan. Qadimda xristianlar o\u02bbrtasidagi tabaqaviy tenglikni saqlash maqsadida ushbu dinga e\u02bctiqod qiluvchi boy va o\u02bbrtahol aholidan oylik daromadining o\u02bbndan biri (desyatina) soliq sifatida cherkovga olingan. Bu soliqdan tushgan mablag\u02bb cherkovni ta\u02bcmirlash va ruhoniylar ehtiyoji uchun ishlatilgan [20:69]. Yahudiylarda esa diniy majburiyat sifatidagi soliq \u201csolihlik\u201d (sedaka) deb atalgan [25:321]. Yahudiylar chorva-mollari, hosil, urushda orttirilgan o\u02bbljalar va mol-mulkining o\u02bbndan birini har oyda sedaka solig\u02bbi sifatida ibodatxonani ta\u02bcmirlashga ishlatgan, shuningdek, ruhoniylar, kambag\u02bballar, beva va yetimlarga tarqatgan [18:25].<\/span><\/p>\n

Islom dinida ham zakot solig\u02bbi musulmonlarning boy tabaqalari uchun diniy majburiyat sifatida joriy etildi. Xristianlik va yahudiylikdan farqli o\u02bblaroq zakot solig\u02bbi musulmonlardan yiliga bir marta yig\u02bbib olinadigan bo\u02bbldi. Avvaliga Payg\u02bbambar Muhammad sallallohu alayhi vasallam va xalifa Abu Bakr davrlarida (632-634) zakot solig\u02bbi Qur\u02bconda buyurilganidek [23], faqat faqirlar[1]<\/a>, miskinlar[2]<\/a>, sadaqa [zakot] yig\u02bbuvchilar, ko\u02bbngillari islomga oshna qilinuvchi kishilar, qullarni ozod qilish uchun, qarzdorlar va musofirlarga tarqatildi. Payg\u02bbambar sallallohu alayhi vasallam zakot solig\u02bbidan tushgan mablag\u02bbning ma\u02bclum qismini musulmon bo\u02bblmagan arab qabilalari shayxlari, e\u02bctiborli kishilarga nafaqa sifatida berib turgan. Bundan asosiy maqsad, ularning qabiladoshlari orasida islom diniga nisbatan hurmat hissini uyg\u02bbotish edi. Ammo tadqiqotlarda Qur\u02bconda zikr etilgan mazkur yetti toifaning ichidagi ko\u02bbngillari islomga oshna qilinuvchi kishilar (\u0645\u0624\u0644\u0641\u0629 \u0642\u0644\u0648\u0628\u0647\u0645 \u2013 mu\u02bballafatu qulubihim)ga nafaqa berish hukmining bekor (\u0645\u0646\u0633\u0648\u062e \u2013 mansux) qilinishi masalasida biroz noaniqlik mavjud. Masalan, Abdulaziz Mansurovning \u201cQur\u02bconi karim ma\u02bcnolari tarjimasi\u201d kitobida ushbu toifaga Abu Bakr davrida zakot solig\u02bbidan tushgan mablag\u02bb hisobidan nafaqa (mukofot) berish hukmi bekor qilingan degan xulosa mavjud [6:187]. Biroq bu fikrga biroz aniqlik kiritish maqsadga muvofiqdir. Chunki tarixiy manbalarda xabar berilishicha, Payg\u02bbambar Muhammad sallallohu alayhi vasallam vafotlaridan keyin Arabiston yarim orolida yuz bergan ar-Ridda harakati natijasida islomni qabul qilgan ko\u02bbplab arab qabilalari Abu Bakrga zakot solig\u02bbi to\u02bblashdan voz kechdi. Abu Bakr zakot solig\u02bbi to\u02bblamagan ba\u02bczi qabilalarning musulmon bo\u02bblmagan sayyidlariga mu\u02bballafat al-qulubihim nafaqasini berishdan bosh tortdi. Ammo qabilasi o\u02bbz vaqtida zakot solig\u02bbini to\u02bblab borgan qabila sayyidlariga nisbatan mazkur statusni saqlab qoldi. Masalan, Ibn Sa\u02bbdning (vaf. 845-y.) ma\u02bclumot berishicha, Abu Bakr musulmon bo\u02bblmagan Adiy ibn Hotim (vaf. 687-y.)ga yig\u02bbilgan zakotdan 30 tuyani hadya qilgan [5:306; 6:221].<\/span><\/p>\n

Keyinchalik, xalifa Umar ibn Xattob davriga kelib, islom davlatining ta\u02bcsir doirasi Arabiston yarim orolidan tashqariga ham kengaydi va uning nufuzi yetarli darajada mustahkamlandi. Shu sababdan, islom davlati uchun Payg\u02bbambar Muhammad sallallohu alayhi vasallam va Abu Bakr davrlarida yig\u02bbilgan zakot solig\u02bbi hisobiga yashovchi musulmon bo\u02bblmagan rahbarlar (mu\u02bballafat al-qulubihim) yordamiga ortiqcha zarurat qolmadi. Shu holatda davlat boshlig\u2018i Umar ibn Xattob bu toifaga nafaqa to\u02bblashni uzil-kesil to\u02bbxtatdi [5:3\/306; 1:2\/571]. Demak, Umar ibn Xattobning Qur\u02bcon oyatlarida zikr etilgan ko\u02bbngillari islomga oshna qilinuvchi kishilarga nafaqa berishni to\u02bbxtatish haqidagi hukmi bu oyatning amalda mansux qilinishida asosiy rol o\u02bbynadi.<\/span><\/p>\n

Soliq masalasida ilk davrga nisbatan tub o\u02bbzgarishlar Umar ibn Xattob davriga kelib yuz bera boshladi. Ammo tadqiqotchilar orasida islom davlati ilk davri (632-634) va ikkinchi xalifa davri (634-644) vaziyatlari o\u02bbrtasida yuz bergan o\u02bbzgarishlarga yetarli darajada e\u02bctibor bermaslik tendensiyasi kuzatiladi. Masalan, O.G.Bolshakovning fikricha, zakot ekinzor, uzumzor va xurmozorlardan ham olinib, nisobi \u2013 5 vasqni (975 kg) tashkil etadi. Zakot solig\u02bbi mahsulotning o\u02bbndan bir qismi (1\/10) hajmida yig\u02bbib olingan. Yig\u02bbilgan zakotni taqsimlash qozi ixtiyorida bo\u02bblgan [19:74]. Ammo birinchidan, O.G.Bolshakovning zakot terminiga bergan ta\u02bcrifida, ikkinchidan, uning yig\u02bbib olinish tartibi va nihoyat, uchinchidan, uni sarf qilinishi masalalarini talqin etishida bir necha chalkashlik mavjud.<\/span><\/p>\n

Birinchidan, Payg\u02bbambar Muhammad (s.a.v.) davrida sug\u02bboriladigan yerlar, xurmozorlardan olinadigan soliqlar butunlay boshqa turda bo\u02bblib, bosib olingan yerlar Madina shahar-davlati tomonidan o\u02bbzining avvalgi egalariga yangidan ijara sifatida rasmiylashtirib berilgan. Davlat ularga hech qanday natura yoki pul solig\u02bbi solmas, balki hosil pishgandan so\u02bbng esa uning ko\u02bbproq (50 %dan to 75 % gacha) qismini ijara haqi sifatida yig\u02bbib olar edi [24:174]. Keyinchalik istilo urushlari (fath) natijasida Arabiston yarim oroli tashqarisida joylashgan katta hajmdagi sug\u02bboriladigan yerlar bosib olina boshlandi. Davlat xo\u02bbjaligi tobora murakkablashib borgani sababli Umar ibn Xattob davriga kelib soliq tizimiga bir necha yangilik kiritildi. Ulardan eng asosiysi xaroj (\u062e\u0631\u0627\u062c) bo\u02bblib, u qishloq xo\u02bbjaligi mahsulotlaridan olina boshladi [3:94,97].<\/span><\/p>\n

Demak, davlat soliq tizimida Payg\u02bbambar Muhammad (s.a.v.) davrida chorva-moldan olinadigan zakot tushum miqdori sug\u02bboriladigan yerdan olinadigan xaroj tushum miqdoridan tobora ozayib borgani sababli, zakot davlat solig\u02bbi sifatida o\u02bbz mavqeini yo\u02bbqota boshladi. Asosiy davlat solig\u02bbi mavqeini xalifa Umar davriga kelib, xaroj egallay boshladi. Chunki umumiy hajm jihatidan xaroj davlat kirimining asosini tashkil etdi. Zakot esa har bir musulmonning davlat oldidagi emas, balki uning yaratgan oldidagi diniy majburiyatiga \u2013 nochor musulmonlar uchun beradigan diniy soliqqa aylana boshladi. Tabiiy, uni taqsimlash jamoa diniy sudyasi \u2013 qozining ixtiyoriga o\u2018tdi.<\/span><\/p>\n

Shuningdek, tarixiy ma\u02bclumotlarga ko\u02bbra, Umar ibn Xattob davriga kelib, yetishtirilayotgan hosilning soliq miqdorini yer o\u02bblchov birligiga qarab belgilash joriy etila boshlangan. Masalan, har jarib (1592 m2) bug\u02bbdoyzordan \u2013 4 dirham, arpazordan \u2013 2 dirham, paxta va kunjut uchun \u2013 5 dirham, al-forsiy navli xurmoning har bir tupi uchun \u2013 1 dirham, uzumzordan \u2013 10 dirhamdan xaroj solig\u02bbi tayinlangan [10:1\/175]. Bu soliqlar tabiatidagi o\u02bbzgarish rossiyalik tadqiqotchi tarafidan ikki davr soliq tizimini bir davrda deb hisoblashi oqibatida zakot bilan xaroj (yerdan olinadigan mahsulot solig\u02bbi) chalkashtirilib yuborilgan. Endi O.G.Bolshakovning mahsulotning (1\/10) qismi zakot solig\u02bbi sifatida yig\u02bbib olinishi haqidagi fikriga kelsak, bu yerda ham ikki davr voqeligini aralashtirib yuborish holatiga duch kelamiz. Ma\u02bclumki, Payg\u02bbambar (s.a.v.) va Abu Bakr davrlarida zakot chorva-mol solig\u02bbi ma\u02bcnosida tushunilgan va uning miqdori molning (1\/40) ulushini tashkil qilgan. Keyinchalik xaroj turlari rivojlangan davrda mol-mulkning (1\/10) hajmida yig\u02bbib olinadigan xaroj turiga ushr nomi berildi. Demak, O.G.Bolshakov avvalgi davr zakoti va ushr tipidagi xarojni aralashtirib yuborgan. Buning oqibatida u zakot (1\/10) miqdorida yig\u02bbib olingan, degan noto\u02bbg\u02bbri xulosaga kelgan.<\/span><\/p>\n

Islomdan avvalgi arablar amaliyotida biror hududni kuch bilan (\u02bbanvatan) bosib olish davomida aholi punktlaridagi ekinzorlarni o\u02bbzaro mulk qilib bo\u02bblib olish odat tusiga kirgan edi. Payg\u02bbambar Muhammad (s.a.v.) ham shu odatga ergashgan holda Haybarni zabt etish (628-y.) davomida egasi urushda halok bo\u02bblgan ekinzorlarni istiloda qatnashgan askarlarga bo\u02bblib berganlar [13:416].<\/span><\/p>\n

Davlat mustahkamlana borgach, bu amaliyotdan voz kechila boshlandi. Masalan, Umar ibn Xattob Sosoniylar va Vizantiya imperiyalari hududlaridagi podshohlar, ularning oilalari, amaldorlar hamda urushda o\u02bblganlar, qochib ketgan yer egalarining ekinzorlarini davlat mulki hisobiga o\u02bbtkazdi. Bu yangi yerlar musodara qilinmaydigan as-savofiy (\u0627\u0644\u0635\u0648\u0627\u0641\u064a) yerlar deb nom oldi [3:98-100]. Ayniqsa as-Savod, Shom viloyatlari arab davlati tasarrufiga kiritilgach, savofiy ekinzorlar hajmi ortib ketdi. Ular davlat tasarrufiga kiritilib, ijaraga berila boshlandi. Umar davrida davlat amaliyotida eski amaliyotni davom ettirmoqchi bo\u02bblgan qo\u02bbmondonlarning xatti-harakatlari keskin to\u02bbxtatildi. Masalan, Amr ibn Os Iskandariyadagi bosib olingan yerlarni al-fay\u02bb (\u0627\u0644\u0641\u064a\u0621 \u2013 o\u02bblja) sifatida askarlarga bo\u02bblib berishini istadi. Ammo Umar davlat manfaatlariga zid bo\u02bblgan bu urinishni keskin to\u02bbxtatdi [3:42].<\/span><\/p>\n

Demak, Umar ibn Xattob Payg\u02bbambar Muhammad (s.a.v.) tomonidan ta\u02bcsis etilgan askarlarning al-fay\u02bb ulushini bekor qilib, uning o\u02bbrniga yangi institutni joriy etdi. Bu \u2013 askarlik devoni edi. Bu esa, o\u02bbz navbatida, har bir askarga davlat tomonidan muayyan maosh to\u02bblab turishni taqozo qildi.<\/span><\/p>\n

Markazlashib kelayotgan davlatning iqtisodiy rivojlanishida xaroj instituti muhim o\u02bbrin tutadi. Tadqiqotlarda ilk davrdagi xaroj solig\u02bbining hajmi va uning obyekti masalasi muammoligicha saqlanib qolmoqda. Tadqiqotchi Tavfiq Sulton al-Yuzbakiy xaroj solig\u02bbi Umar ibn Xattob davrida Vizantiya va Sosoniylar davlatlari bosib olinganidan keyin eronliklardan o\u02bbzlashtirilgan holda ta\u02bcsis etilgan, degan fikrni bildiradi [17:80]. Ammo birlamchi manbalar bu fikrni rad etadi. Masalan, Payg\u02bbambar Muhammad (s.a.v.) va Abu Bakr davrida Arabiston yarim orolidagi dehqonchilik rivojlangan biror hudud (sulhan) istilo etilganda, undagi dehqonlarning ekinzorlari o\u02bbz egalarida qoldirilib, ularga jizya solig\u02bbi o\u02bbrniga xaroj solig\u02bbi tayin etilgan. Bu holatni Payg\u02bbambar (s.a.v.)ning Hajar aholisi bilan sulh tuzib, ularga xaroj tayin etishi misolida ko\u02bbrishimiz mumkin [3:229]. Demak, xaroj solig\u02bbini birinchi bo\u02bblib, arab davlatchiligi tarixida Payg\u02bbambar Muhammad (s.a.v.) tatbiq etganlar. Ammo, Umar ibn Xattob davriga kelib, davlatchilikning tezlik bilan rivojlanib borishi sharoitida \u2018anvatan yoki sulhan istilo etilgan yerlarning har ikkisiga ham ekinzorlar hosillaridan olinadigan xaroj solig\u02bbi tayin etila boshlandi.<\/span><\/p>\n

Asta-sekin Arab xalifaligi amaliyotida xarojning uch turi shakllana boshladi: misoha, muqota\u02bba, muqosama. Birinchi turdagi soliq (\u0645\u0633\u0627\u062d\u0629 \u2013 misoha) olish tartibi quyidagicha bo\u02bblgan: ishlov berilgan yer bir necha qismga bo\u02bblinib, uning ma\u02bclum bir qismida yetishtirilgan hosil davlatga to\u02bblig\u02bbicha natural holda soliq qilib olingan. Ikkinchi turdagi soliq (\u0645\u0642\u0627\u0637\u0639\u0629 \u2013 muqota\u02bba) esa katta yerdan foydalanish uchun bir necha yil oldin, belgilangan pul miqdori bilan olingan. Uchinchi turdagi soliq (\u0645\u0642\u0627\u0633\u0645\u0629 \u2013 muqosama) yerda yetishtirilgan umumiy hosilning bir qismi holida davlat foydasiga olingan.<\/span><\/p>\n

Arab-musulmon davlati byudjetining yuksalishidagi asosiy manba rolini ushr ( \u0639\u0634\u0631\u2013 arab tilidan so\u02bbzma-so\u02bbz: o\u02bbndan bir) solig\u02bbi o\u02bbynadi. Ushr solig\u02bbi yig\u02bbilgan hosilning 1\/10 qismiga teng. Aksariyat manbalarda ushr solig\u02bbi ba\u02bczan alohida, ba\u02bczan xaroj solig\u02bbining tarkibiy qismi sifatida talqin etiladi. Ushr solig\u02bbi xalifa Umar davrida o\u02bbzining aniq ko\u02bbrinishiga ega bo\u02bbldi. Bu davrga kelib, markazlashgan islom davlatining soliq siyosatida boj va savdo ushri paydo bo\u02bbldi. Bu soliq urush olib borilayotgan davlat (balad al-harb)dan Madina davlati tasarrufidagi hududlarga tijorat uchun qatnaydigan kemalar va yakka savdogarlarning tovarlari hisobidan olingan. Shuningdek, boj ushrining foiz qiymati ham savdogarning diniy e\u02bctiqodiga qarab belgilangan: musulmonlardan ushrning choragi (1\/4), ya\u02bcni 2,5 % yoki 5 dirham yoki yarim misqol oltin, zimmiylardan ushrning yarimi (1\/2), ya\u02bcni 5 % yoki 10 dirham yoki bir misqol oltin, musulmonlar urush e\u02bclon qilgan hududdan kelganlar (ahl balad al-harb yoki harbiy) uchun esa o\u02bbndan bir (1\/10), ya\u02bcni 20 dirham yoki ikki misqol ushr olingan. Shuningdek, ushr solig\u02bbining nisobi 20 misqol tilla yoki 200 dirham etib belgilangan [3:234-236]. Bundan ushrga ham zakotning nisobi asosiy mezon qilib belgilanganini ko\u02bbrishimiz mumkin. Shuningdek, islom davlati hududiga kirib kelayotgan bug\u02bbdoy va yog\u02bb mahsulotlariga musulmonlarda ehtiyojning kattaligi uchun yarim ushr, mosh, no\u02bbxat, yasmiq, loviyalarga \u2013 to\u02bbliq ushr tayin etilgan [18:2\/417].<\/span><\/p>\n

O.G.Bolshakovning fikricha, yangi barpo etilgan Kufa va Basra shaharlarining bozorlarida savdogarlarga yer haqi va boj solig\u02bbi tayin etilmagan [19:74]. Ammo tarixchilarning ma\u02bclumotiga ko\u02bbra, yangi qurilgan harbiy lagerlarda askarlarning o\u02bbzlari yashamagan. Ular o\u02bbz oilalarini birga olib yurish imkoniyatiga ega bo\u02bblgan [16:64; 14:1\/390-91]. Demak, shaharda tashqaridan keltiriladigan kundalik oziq-ovqat va boshqa tovarlarga ehtiyoj katta bo\u02bblgani tabiiy. Shuningdek, Kufa va Basra shaharlari o\u02bbsha davrda balad al-harbga yaqin yerda joylashgan bo\u2018lib, Xalifa Umar buyrug\u02bbiga binoan har bir chetdan kelgan tijoratchi uchun boj solig\u02bbi (ushr) joriy etilgan edi. Tarixchilarning xabar berishicha, Umar ibn Xattob Iroq va Shom hududlari uchun ushr, ya\u02bcni boj solig\u02bbini to\u02bbplash uchun as-Sari ibn Ismoilni tayinlagan [3:239; 13:416]. Demak, Kufa va Basra shaharlaridagi bozorlardan ham boshqa shaharlardagidek, boj va boshqa soliqlar o\u02bbz o\u02bbrnida va muayyan tarzda olingan.<\/span><\/p>\n

Tadqiqotchi Muhammad Akramxon, Payg\u02bbambar Muhammad (s.a.v.)ning ushr to\u02bbg\u02bbrisidagi quyidagi hadisini talqin etib, shunday yozadi: \u00ab… ushrni musulmonlar emas, balki yahudiylar va nasroniylar to\u02bblaydilar\u00bb [18:211]. Hadisdan ushrning qaysi toifasi ekanligini bilish qiyin, ammo muallif hadisni ingliz tiliga tarjima qilish jarayonida ushrni \u201cimport duty\u201d, ya\u02bcni \u201cboj solig\u02bbi\u201d tarzida talqin qilgan. Ammo manbalarda boj solig\u02bbiga Umar ibn Xattob xalifaligi davrida asos solingani haqidagi ma\u2019lumotlar mavjud. Basra voliysi Abu Muso al-Ash\u02bbariy (vaf. 665-y.) xalifaga maktub yo\u02bbllab, musulmonlar balad al-harb hududlariga tijorat uchun kirsa, mollarining o\u02bbndan birini soliq sifatida olayotganini yozadi. Unga javoban xalifa: musulmonlardan qancha olayotgan bo\u02bblsa, balad al-harb aholisidan \u2013 10%; ahli zimmadan \u2013 5%; musulmonlardan esa \u2013 2,5% ushr solig\u02bbi olish haqida buyruq beradi [14:381].<\/span><\/p>\n

Shuningdek, Furot daryosi yoqasida joylashgan Manbij savdogarlari Umar ibn Xattobdan tijorat uchun markazlashgan arab davlati tarkibidagi hududlarda ushr solig\u02bbi evaziga savdo qilishga ruxsat so\u02bbraydi. Xalifa sahobalar bilan kengashib, ularning taklifiga rozi bo\u02bbladi [13:417-418].<\/span><\/p>\n

Demak, savdo va boj ushrini Umar ibn Xattob ta\u02bcsis etdi. Payg\u02bbambar Muhammad (s.a.v.) va Abu Bakr davrlarida boj solig\u02bbi mavjud bo\u02bblmagan. Ko\u02bbrinib turibdiki, Umar bu soliq turini ham yangi davr voqeligidan kelib chiqib, joriy etdi. Demak, Muhammad Akramxonning \u201cxaroj ushri\u201d iborasini ingliz tiliga xato tarjima qilishining boisi tadqiqotchining markazlashgan Madina davlatining iqtisodi, soliqlar siyosatini yaxshi tadqiq qilmaganidan yuzaga kelgan. Chunki ilk bor boj solig\u02bbini Iroq va Shom tijoratchilari to\u02bblagan [3:327], bu soliq Payg\u02bbambar (s.a.v.) davrida davlat iqtisodiyoti uchun noma\u02bclum bo\u02bblgan.<\/span><\/p>\n

Shuningdek, zabt etilgan hududlarning yangi dinni qabul qilgan dehqonlari o\u02bbz ekinzorlaridan xaroj solig\u02bbi o\u02bbrniga ushr solig\u02bbi to\u02bblagan [12:131]. Lalmikor va ariqlardan sug\u02bboriladigan yerlardan ushr, quduq, hovuz, meshlarda sug\u02bboriladigan yerlardan esa yarim ushr olingan [3:95]. Bu misollardan Umar ibn Xattobning davlat hukmi doirasini yangi hududlarga kengaytirishda soliqlar siyosatidan unumli foydalana olganini ko\u02bbrish mumkin.<\/span><\/p>\n

Yangi shakllanayotgan soliq tizimida musulmon bo\u02bblmagan aholidan jon boshi hisobida olinadigan jizya solig\u02bbi muhim o\u02bbrin tutdi. Al-Jizya (\u0627\u0644\u062c\u0632\u064a\u0629) instituti Arab xalifaligi o\u02bbtmishdoshlari \u2013 Sosoniylar (224-651) va Vizantiya imperiyalari davlat tizimida ham mavjud bo\u02bblgan. Bu imperiyalar hududida yashagan johiliya davri arablari mazkur jon solig\u02bbini joliya deb atagan. Davlat namoyandalari bu soliqni yiliga uch marta yig\u02bbib olgani ma\u02bclum [12:3; 12:42]. Shahanshoh Xusrav Anushirvon (531-579) xristian va yahudiylarning ba\u02bczi toifalariga bu soliqni joriy qilgan. Ammo, boshqa dinga e\u02bctiqod qiluvchilar orasidan zodagon xonadon vakillari, voliylar, otliq askarlar, haram (ibodatxona) xizmatchilari, sudyalar, dehqonlar raislari va devon kotiblari bu soliqdan ozod etilgan [12:42-43].<\/span><\/p>\n

FOYDALANILGAN ADABIYOTLAR:<\/strong><\/span><\/div>\n
\n
    \n
  1. Akram Diyo al-Umariy. Asr al-xilofa ar-roshida. \u2013 Ar-Riyod, 1998.<\/span><\/li>\n
  2. Al-Jahshiyoriy. Al-Vuzaro val kuttob: 2 jildli. \u2013 Al-Qohira: Mustafo al-Bobiy al-Halabiy, 1981.<\/span><\/li>\n
  3. Al-Movardiy, Abul Hasan. Al-Ahkom as-sultoniya: 2 jild. \u2013 Bayrut: Dor al-kutub al-ilmiya, 1909.<\/span><\/li>\n
  4. Al-Xudariy Muhammad. Ad-Daula al-umaviya. \u2013 Bayrut: Dor al-qalam, 1986.<\/span><\/li>\n
  5. Ameer A. A short history of the saracens. \u2013 Lahore, 1993.<\/span><\/li>\n
  6. \u0410\u0431\u0443 \u042e\u0441\u0443\u0444 \u042f\u044a\u049b\u0443\u0431 \u0438\u0431\u043d \u0418\u0431\u0440\u043e\u04b3\u0438\u043c \u0430\u043b-\u041a\u0443\u0444\u0438. \u041a\u0438\u0442\u0430\u0431 \u0430\u043b-\u0445\u0430\u0440\u0430\u0434\u0436 \/ \u043f\u0435\u0440\u0435\u0432\u043e\u0434 \u0441 \u0430\u0440\u0430\u0431\u0441\u043a\u043e\u0433\u043e \u0438 \u043a\u043e\u043c\u043c\u0435\u043d\u0442\u0430\u0440\u0438\u0438 \u0410.\u042d.\u0428\u043c\u0438\u0434\u0442\u0430; \u0441\u0443\u043f\u0440\u0430\u043a\u043e\u043c\u043c\u0435\u043d\u0442. \u043a \u043f\u0435\u0440. \u0410.\u0421.\u0411\u043e\u0433\u043e\u043b\u044e\u0431\u043e\u0432\u0430. \u041f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u043a \u0438\u0437\u0434\u0430\u043d\u0438\u044e \u0410.\u0410.\u0425\u0438\u0441\u043c\u0430\u0442\u0443\u043b\u0438\u043d. \u2013 \u0421\u041f\u0431.: \u041f\u0435\u0442\u0435\u0440\u0431\u0443\u0440\u0433\u0441\u043a\u043e\u0435 \u0432\u043e\u0441\u0442\u043e\u043a\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u0435, 2001.<\/span><\/li>\n
  7. \u0411\u043e\u043b\u044c\u0448\u0430\u043a\u043e\u0432 \u041e.\u0413. \u0417\u0430\u043a\u0430\u0442 \/\/ \u0418\u0441\u043b\u0430\u043c. \u042d\u043d\u0446\u0438\u043a\u043b\u043e\u043f\u0435\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u0441\u043b\u043e\u0432\u0430\u0440\u044c. \u2013 \u041c.: \u0413\u0420\u0412\u041b, 1991. \u2013 \u0411.74.<\/span><\/li>\n
  8. \u0412\u043e\u043f\u0440\u043e\u0441 \u043f\u0430\u0441\u0442\u043e\u0440\u0443. \u041a\u0430\u043a\u043e\u0432\u043e \u0431\u0438\u0431\u043b\u0435\u0439\u0441\u043a\u043e\u0435 \u0443\u0447\u0435\u043d\u0438\u0435 \u043e \u0434\u0435\u0441\u044f\u0442\u0438\u043d\u0435. htm http:\/\/www. harvest.org.ua\/html\/ask.html\/<\/span><\/li>\n
  9. Hasan Ibrohim Hasan. Ali Ibrohim Hasan. An-Nuzum al-islomiya. \u2013 Al-Qohira, 1996.<\/span><\/li>\n
  10. Hasan Ibrohim Hasan. Ta\u02bbrix al-islom as-siyosiy va-d-diniy va-s-saqofiy val ijtimo\u02bbiy: 4 jildli. \u2013 Bayrut, 1996.<\/span><\/li>\n
  11. Ibn Abi Shayba. Al-Musannaf fil ahodis val osor. \u2013 Bayrut, 1989. \u2013 T.2.<\/span><\/li>\n
  12. Ibn Sa\u02bbd. At-Tabaqot al-kubro: 8 jildli. \u2013 Bayrut: Dor as-sadr, 1984-1988.<\/span><\/li>\n
  13. Jirji Zaydon. Tarix at-tamaddun al-islomiy: 2 jildli. \u2013 Bayrut: Dor al-maktaba, 1996.<\/span><\/li>\n
  14. Karaman X. Zek\u0101t \/\/ Islam ansiklopedisi. \u2013 T. 13. \u2013 Istanbul, 1969.<\/span><\/li>\n
  15. Muhammad Abul fadl Ibrohim. Tarix at-Tabariy. Tarix ar-Rusul val muluk li Abi Ja\u02bcfar Muhammad ibn Jarir at-Tabariy. 11 jildli. \u2013 Al-Qohira. Darul maorif bimisr, 1960-1969.<\/span><\/li>\n
  16. Muhammad Akram Khan. Economic teachings of Prophet Muhammad. \u2013 Islamabad-Pakistan, 1989.<\/span><\/li>\n
  17. Qur\u02bconi karim ma\u02bcnolarining tarjimasi. Mansurov A. tarjimasi. \u2013 T.: Toshkent islom universiteti, 2018.<\/span><\/li>\n
  18. Taufiq Sulton al-Yuzbakiy. Tarix ahl az-zimma fil Iroq. \u2013 Ar-Riyod, 1983.<\/span><\/li>\n
  19. \u0411\u0430\u049b\u0430\u0440\u0430 \u0441\u0443\u0440\u0430\u0441\u0438, 83-\u043e\u044f\u0442.<\/span><\/li>\n
  20. \u041c\u043e\u0438\u0434\u0430 \u0441\u0443\u0440\u0430\u0441\u0438, 12-\u043e\u044f\u0442.<\/span><\/li>\n
  21. \u041c\u0430\u0440\u044f\u043c \u0441\u0443\u0440\u0430\u0441\u0438, 30-31-\u043e\u044f\u0442\u043b\u0430\u0440.<\/span><\/li>\n
  22. \u0411\u0430\u0439\u0439\u0438\u043d\u0430 \u0441\u0443\u0440\u0430\u0441\u0438, 5-\u043e\u044f\u0442.<\/span><\/li>\n
  23. \u0422\u0430\u0432\u0431\u0430 \u0441\u0443\u0440\u0430\u0441\u0438, 60-\u043e\u044f\u0442.<\/span><\/li>\n<\/ol>\n<\/div>\n
    [1]<\/a> Faqirlar \u2013 kundalik ovqatini bemalol topib, ertasiga ham orttira oladiganlar.<\/span><\/div>\n
    [2]<\/a> Miskinlar \u2013 kundalik oziq-ovqatini bazo\u02bbr topadiganlar.<\/span><\/div>\n
    QOBIL ZOHIDOV,<\/span><\/strong><\/div>\n
    \u201cYangi asr\u201d universiteti dotsenti, tarix fanlari nomzodi<\/span><\/strong><\/div>\n","protected":false},"excerpt":{"rendered":"

    Yangi davlatning moliyaviy qudratini shakllantirish va uni rivojlantirishda soliqlar muhim o\u02bbrin tutadi. Ma\u02bclumki, rivojlangan soliq tizimi davlat qudratini ta\u02bcminlaydi. Payg\u02bbambar Muhammad sallallohu alayhi vasallam ham Madina shahar-davlati iqtisodiy tizimini shakllantirish harakatini boshlab berganlar. Ilk davr soliq tizimida Madina hukmiga bo\u02bbysundirilgan qabilalarning mol-mulki asosiy o\u02bbrin tutdi. Lekin Payg\u02bbambar sallallohu alayhi vasallam davrlarida (622-632) chorva-moldan davlat foydasiga …<\/p>\n","protected":false},"author":1,"featured_media":43699,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[639],"tags":[],"yoast_head":"\nILK ARAB-MUSULMON DAVLATCHILIGI: SOLIQ SIYOSATI VA UNING IQTISODIY BARQARORLIKKA TA\u2019SIRI - Imom Buxoriy xalqaro ilmiy-tadqiqot markazi<\/title>\n<meta name=\"description\" content=\"ILK ARAB-MUSULMON DAVLATCHILIGI: SOLIQ SIYOSATI VA UNING IQTISODIY BARQARORLIKKA TA\u2019SIRI\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bukhari.uz\/?p=43698&lang=oz\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ILK ARAB-MUSULMON DAVLATCHILIGI: SOLIQ SIYOSATI VA UNING IQTISODIY BARQARORLIKKA TA\u2019SIRI - 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