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A comparative analysis on economic roles of government and principles of taxation between public economics and siyasah shar‘iyyah

This research is an exploratory study on the similarities and differences of the justifications, objectives, roles of government and principles of taxation between public economics and siyasah shar‘iyyah. It aims to contribute towards integration of knowledge between modern economic theories and Isl...

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Main Author: Ariffin, Muhammad Irwan
Format: Article
Language:English
Published: Faculty of Islamic Economics and Business State Islamic University (UIN) Sunan Kalijaga 2023
Subjects:
BPH Islamic Economics
HB126.4 Islamic Economics
HJ Public Finance
HJ1438 Public Finance In Islam
HJ2240 Revenue. Taxation
HJ7451 Expenditures. Government spending
Online Access:http://irep.iium.edu.my/111927/2/111972_A%20comparative%20analysis%20on%20economic%20roles.pdf
http://irep.iium.edu.my/111927/
https://ejournal.uin-suka.ac.id/febi/grieb/article/view/2060/1172
https://doi.org/10.14421/grieb.2023.112-02
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spelling my.iium.irep.1119272024-04-24T06:33:15Z http://irep.iium.edu.my/111927/ A comparative analysis on economic roles of government and principles of taxation between public economics and siyasah shar‘iyyah Ariffin, Muhammad Irwan BPH Islamic Economics HB126.4 Islamic Economics HJ Public Finance HJ1438 Public Finance In Islam HJ2240 Revenue. Taxation HJ7451 Expenditures. Government spending This research is an exploratory study on the similarities and differences of the justifications, objectives, roles of government and principles of taxation between public economics and siyasah shar‘iyyah. It aims to contribute towards integration of knowledge between modern economic theories and Islamic heritage in public economics. Despite similar focus on governance and social welfare, there is a lack of comparative study between public economics and siyasah shar‘iyyah in the literature. The research utilizes qualitative analysis on relevant textual materials on public economics and siyasah shar‘iyyah to identify and compare the major themes in terms of arguments for the establishment of a government, its economic objectives and roles, and taxation principles. The establishment of a government in public economics is based on the need to balance between efficiency and equity, address market failures, and provide public goods. Siyasah shari‘iyyah argues for a government based on fulfilling maqasid shari‘ah, uphold justice, and protect the rights of people. The principles of taxation in public economics often emphasize efficiency, equity, revenue sufficiency, neutrality, and administrative feasibility. In contrast, the principles of taxation in siyasah shar‘iyyah prioritize justice, prohibition of exploitation, funding public services, transparency and accountability, and wealth distribution in accordance with Islamic values. Originality/Value: The advancement of Islamic economics requires the integration of modern economic knowledge with divine revelation. Since public economics is a specialized subfield within economics, the integration efforts with siyasah shar‘iyyah have been notably deficient. This study aims to address this gap by undertaking a comparative analysis of fundamental principles and objectives between public economics and siyasah shar’iyyah. Faculty of Islamic Economics and Business State Islamic University (UIN) Sunan Kalijaga 2023 Article PeerReviewed application/pdf en http://irep.iium.edu.my/111927/2/111972_A%20comparative%20analysis%20on%20economic%20roles.pdf Ariffin, Muhammad Irwan (2023) A comparative analysis on economic roles of government and principles of taxation between public economics and siyasah shar‘iyyah. Global Review of Islamic Economics and Business, 11 (2). pp. 15-26. ISSN 2338-2619 E-ISSN 2338-7920 https://ejournal.uin-suka.ac.id/febi/grieb/article/view/2060/1172 https://doi.org/10.14421/grieb.2023.112-02
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
topic BPH Islamic Economics
HB126.4 Islamic Economics
HJ Public Finance
HJ1438 Public Finance In Islam
HJ2240 Revenue. Taxation
HJ7451 Expenditures. Government spending
spellingShingle BPH Islamic Economics
HB126.4 Islamic Economics
HJ Public Finance
HJ1438 Public Finance In Islam
HJ2240 Revenue. Taxation
HJ7451 Expenditures. Government spending
Ariffin, Muhammad Irwan
A comparative analysis on economic roles of government and principles of taxation between public economics and siyasah shar‘iyyah
description This research is an exploratory study on the similarities and differences of the justifications, objectives, roles of government and principles of taxation between public economics and siyasah shar‘iyyah. It aims to contribute towards integration of knowledge between modern economic theories and Islamic heritage in public economics. Despite similar focus on governance and social welfare, there is a lack of comparative study between public economics and siyasah shar‘iyyah in the literature. The research utilizes qualitative analysis on relevant textual materials on public economics and siyasah shar‘iyyah to identify and compare the major themes in terms of arguments for the establishment of a government, its economic objectives and roles, and taxation principles. The establishment of a government in public economics is based on the need to balance between efficiency and equity, address market failures, and provide public goods. Siyasah shari‘iyyah argues for a government based on fulfilling maqasid shari‘ah, uphold justice, and protect the rights of people. The principles of taxation in public economics often emphasize efficiency, equity, revenue sufficiency, neutrality, and administrative feasibility. In contrast, the principles of taxation in siyasah shar‘iyyah prioritize justice, prohibition of exploitation, funding public services, transparency and accountability, and wealth distribution in accordance with Islamic values. Originality/Value: The advancement of Islamic economics requires the integration of modern economic knowledge with divine revelation. Since public economics is a specialized subfield within economics, the integration efforts with siyasah shar‘iyyah have been notably deficient. This study aims to address this gap by undertaking a comparative analysis of fundamental principles and objectives between public economics and siyasah shar’iyyah.
format Article
author Ariffin, Muhammad Irwan
author_facet Ariffin, Muhammad Irwan
author_sort Ariffin, Muhammad Irwan
title A comparative analysis on economic roles of government and principles of taxation between public economics and siyasah shar‘iyyah
title_short A comparative analysis on economic roles of government and principles of taxation between public economics and siyasah shar‘iyyah
title_full A comparative analysis on economic roles of government and principles of taxation between public economics and siyasah shar‘iyyah
title_fullStr A comparative analysis on economic roles of government and principles of taxation between public economics and siyasah shar‘iyyah
title_full_unstemmed A comparative analysis on economic roles of government and principles of taxation between public economics and siyasah shar‘iyyah
title_sort comparative analysis on economic roles of government and principles of taxation between public economics and siyasah shar‘iyyah
publisher Faculty of Islamic Economics and Business State Islamic University (UIN) Sunan Kalijaga
publishDate 2023
url http://irep.iium.edu.my/111927/2/111972_A%20comparative%20analysis%20on%20economic%20roles.pdf
http://irep.iium.edu.my/111927/
https://ejournal.uin-suka.ac.id/febi/grieb/article/view/2060/1172
https://doi.org/10.14421/grieb.2023.112-02
_version_ 1797904723761692672
score 13.211869

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