Number of pages: 223 Published: 2015 Binding type: Hardcover Edition: 1st Print color: White Dimensions (cm): 17×24 Weight (kg): 0.462 Barcode: 9789957183677

Weight: 462 grams Dimensions: 17 × 24 cm

Introduction

One of the most debated terms among humans, after religions and beliefs, is the term tax. This term is intrinsically linked to money, which carries unparalleled importance. The Quran says: (Wealth and sons are adornments of the worldly life...), emphasizing the significance of wealth over even children as a worldly adornment. Life is only seen as beautiful by those possessing wealth, enabling them to enjoy the essentials of life.

Furthermore, money becomes the backbone of life, a concern for people, the nectar of dreams, the logic of influence, and the gateway to security and future stability. It's the flowing energy in the veins of both global and local economies. Taxes are inherently tied to wealth, supporting modernization and local economies.

In our study titled "The Philosophical Foundations of Taxes," we will attempt to define these foundational concepts. Each component of the title requires linguistic and terminological definitions to reach the intended meaning.

Research Problem:
The challenge lies in identifying the appropriate philosophical basis for imposing taxes, given the numerous theories and hypotheses attempting to address this framework, and the lack of alignment between tax theories and the political, social, and economic structures of societies.

Research Importance:
The study identifies the historical evolution of taxes, the main theories addressing this issue throughout history, and provides insights into the composition and organization of modern tax systems.

Research Goals:
1. To compile dispersed elements into a coherent framework, aiding writers and researchers.
2. To identify optimal philosophical foundations that satisfy state needs and gain citizen acceptance.
3. To explore a new or derived theoretical framework suitable for tax imposition across various countries.