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 incorporation of more civilized territories, especially Iran, into the domain of Islamic borders, the administrative and tax system of ancient Iranians came into use by the Muslims. Arabs, unfamiliar with this efficient and advanced tax system, adapted it to Islamic standards, benefiting from Iranian forces to enforce it and employing tax terms such as 'kharaaj' and 'jizyah'. Tax accounts continued to be written in Pahlavi for years. Some even believe that the Abbasid era resembled the Sasanian period in terms of tax type and rate. Thus, based on such evidence, it can be argued that the foundation of Islamic taxation was influenced by the ancient Iranian tax system. Due to the fundamental nature of its subject, this article, utilizing a historical analytical-descriptive method and library sources, elucidates various sources of tax revenue, methods of collection, and their amounts. Findings indicate that the Sasanian tax system, as an influential institution, played a prominent role in economic progress and the consolidation of power for Muslim caliphs, serving as a significant factor in strengthening social, cultural, and political structures.
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