| Summary: | This study deals with the judgment on taxation in Islam. The significant of this study lies it its review of a very important issue in light of the development and progress taking place in contemporary financial systems. Its importance also stems from the fact that it highlights the views of ancient and contemporary jurists on this issue. The study objective of this study is to identify the concept of tax in Sharia terminology and to clarify the judgment of Sharia in imposing it in Islamic countries. To achieve the objectives of the study, the researcher adopts the descriptive analytical approach. Among the most important results reached by the researcher in the study are: first, that there is no Sharia text, neither in Quran nor in the Sunnah, that explains the meaning of tax in Islam. Second, Sharia jurists are divided into two parts on the issue of the permissibility of taxation, some allow and some forbid. Third, the most preponderant opinion is that it is permissible to impose it within provisions. The study concludes with a set of recommendations, the most important of which is that the researcher recommends the need to observe the provisions of Islamic jurisprudence when approving tax legislations in Islamic countries, the researcher also recommends the concerned tax authorities in the Islamic world to increase the pace of cooperation with various bodies and organizations in order to approve tax rules based on the provisions of Sharia, and take into account the interests of the people.
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