Taxes in islamic economics until the end of Hijri III. century within the context of harâc and emvâl books

Tax is a practice which comes up as a result of living together of human being. Due to living together, common responsibility and needs have been arisen. To be able to meet the needs of society, every person holds different type of responsibility. The tax systems starting with community life, have been constantly developed and renewed with the effect of expansion of living areas. Despite some differences related to time and perception, the tax system has been a dominant constituent most of the societies. In some societies the practicing of tax system has been the reason of grand devastations and sometimes it has been the starting point of important events whose effects have seen even modern-day. In this research the taxation used by Muslims which has been seen after the emergence of Islam, will be examined via works written down in early periods. The tax system which is eximaned during the first period of Islamic history will be examined through classic sources and meanwhile there will be a comparison between them.