An Analysis of the Historical Legacy of Iranian Taxation Laws From the Arrival of Islam to the End of the Samanid Era (30-395 AH)

Authors

1 Phd Candidate, History Department, Mahallat Branch, Islamic Azad University,Mahallat,Iran

2 Assitant Professor, History Department, Mahallat Branch, Islamic Azad University, Mahallat,Iran

3 Assitant Professor, History Department, Kharazmi University, Tehran,Iran

Abstract

With the fall of the Sasanians and the inclusion of more civilized territories, especially Iran, into the Islamic domain, the administrative and fiscal system of ancient Iranians was utilized by Muslims. The Arabs were unfamiliar with an efficient and advanced tax system. They adapted it to Islamic standards, employing Iranian forces to enforce it and using tax terms such as "kharaj" and "jizya." Tax offices continued to use Pahlavi language scripts for years. Some even believed that the Abbasid era resembled the Sasanian period in terms of tax type and rates. Hence, based on such evidence, it can be argued that the foundation of Islamic taxation was influenced by the fiscal system of ancient Iran. This article, through fundamental subject analysis and utilizing a historical-analytical descriptive approach with library sources, explains various tax revenues, their collection methods, and amounts. Findings indicate that the Sasanian tax system, as an influential institution, played a significant role in the economic progress and consolidation of power for Muslim caliphs and was a substantial factor in strengthening the social, cultural, and political structure.

Keywords

Main Subjects


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