The Sources of Revenue in an Islamic System of Administration (A Case Study of Sokoto Caliphate)
Chapter One
OBJECTIVES OF THE STUDY
The objectives of the research as a study will be:-
- To explore the relationship between revenue generation and a good efficient and effective system of administration especially from an Islamic perspective.
- To examine the impact of revenue on the smooth running of an administration, putting the Islamic system of administration in perspective.
- To ascertain the degree of influence revenue has in the smooth, efficient, and effective running of an administration, with a purview of the Islamic system of administration.
CHAPTER TWO
LITERATURE REVIEW
INTRODUCTION
Under this chapter a serious critical review of different but important related and relevant literature will to a large extent be given much attention, and These will include the holy Qur’an, Hadiths of the Holy Prophet of Islam, and other important book (both Islamic and non-Islamic) that could be useful in this research purpose.
Most importantly, the areas that will be covered includes the following;
- Revenue
- Sources of revenue
- Administration
- Islamic system of administration
- Historical background of Sokoto caliphate
- Sources of revenue in the Sokoto caliphate.
REVENUE
The Oxford Advance Learners Dictionary by A.S Hornby (2000), defined revenue thus: “the money that a government receives from taxes, or a money that an organization, etc receives from its business.”
But in this context we are basically considering the money that a government especially an Islamic government in an Islamic state receives through taxes and other mediums with the sole purpose of general state development and well-being of the generality of the citizens in the Islamic state.
Revenue when received by the government could be used for multiple purposes such as roads construction, mosques building, hospital erection and provision of medicaments to the erected hospitals and other general welfare activities for the benefit of the citizens.
SOURCES OF RVENUE
Under an Islamic state system of administration, there are many sources of revenue which could be utilized by the authority to achieve its developmental goals and other intentions of the government.
During the first Islamic state, that is during the period of the life of the Holy prophet of Islam Muhammad (S.A.W.) particularly at Madinatul Munawwara the sources of revenue were as follows:
- Zakat (the poor tax): – This is a compulsory levy imposed or introduced in the first Islamic state by the Holy prophet (S.A.W) which was collected and distributed accordingly.
- Jizya (poll tax): – This is a rate of poll tax levied on non-muslims communities of Arabia during the Holy prophet’s time. There is no Quranic prescription on the rate per head or aggregates.
- Kharaj (Land tax): – This is a revenue collected or derived from a piece of land or slab. Kharaj is also technically means the tax imposed on land.
- Ghanima (War Booty): – These are property or money worth items got by the Muslims after conquering non-Muslims. Muslim fighters are given four- fifth, while one-fifth reserved by government.
- Khums (Fifth): – is that one-fifth portion of Booty which is apportioned for the BAYTUL- MAL before distributing anything among the Muslim fighters.
- Miscellaneous Incomes: – These include a number of levies comprising payment of commodities and slaves. The commodities hare includes food grain and provisions like wheat, barley, honey, oil, vinegar, clothing and utensils.
CHAPTER THREE
RESEARCH METHODOLOGY
INTRODUCTION
The chapter explains the methodology adopted in conducting the research. The chapter provides an outline, that serve as useful guide to the research in an effort to generate and analyze data. It covers the followings; introduction, research design, population of the study, sample and sampling techniques, method of data collection and instruments of data analysis.
RESEARCH DESIGN
Survey research is adopted for the conduct of the study. The choice of survey research become necessary in order to make concrete analysis of the selected population based on which generalization will be drawn. And both quantitative and qualitative method will be used to present and analysis the obtained data.
POPULATION OF THE STUDY
The population of the study comprises of the entire staff working of the Sultanet council, which is Sultan of Sokoto Palace. The population of the study thereby amount to four hundred and thirty one (431) staff.
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
INTRODUCTION
This chapter is primarily concern with the presentation and analysis of data collected in the course of administering the questionnaires and the discussions on the major findings based on the questionnaires administered to about one hundred seven respondents of the total population of about four hundred and thirty one (431) total workforce of the sultanate council Sokoto, which is the case study of this research work.
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATIONS
INTRODUCTION
This chapter shall comprise of the summary of the study, the conclusion arrived at and the recommendation suggested by the researcher.
SUMMARY
This study comprises of five (5) chapters. Chapter cover issues like; the general introduction of the study, statement of the research problems, objectives of the study, significance of the study, research hypothesis, scope and limitation of the study and chapterization.
Chapter two deals with the review of r related literature, it explored the operational and conceptual definitions of revenue, sources of revenue, the concept of Bayt Al-mal (Public treasury), the concept of administration, Islamic system of administration, the basic Islamic state and leadership, objectives of an Islamic state and leadership, principles of state and leadership in Islam, Islamic administrative institutions, the economic policy of an Islamic state, historical background of Sokoto caliphate, foundation and expansion of Sokoto caliphate, the growth of Sokoto caliphate, administrative structure of Sokoto caliphate, sources of revenue in the Sokoto Caliphate, differences between Islamic sources of revenue and the conventional sources, to mention a few among different related issues discussed. And also in chapter three focuses on the methodology of the research work, it will contain research design, sample and sampling techniques, sample size, method of data collection and method of data analysis.
Chapter four dwelled on data presentation and analysis, it encompasses introduction, presentation and analysis of responses to questionnaires, and summary of findings.
Finally, Chapter five covers summary of the entire research work, draw a conclusion and recommendations were offered.
CONCLUSION
Governance is a fundamental phenomenon in the life of every right thinking human being. In Islam, leadership is a critical and important issue that is not suppose to be toile with, thus in Islam leadership has a divine origin from Allah (SWT) the creator and sustainer of every living being. But governance or leadership has many peripheral attachments that must be put into consideration at all times, and one of these is the issue of finance. Just like many administrative systems, Islamic leadership is in existence right from the time of the holy prophet (S.A.W.) has many sources of finance which are utilized in order to get money for the effective running of the administration for the betterment and general welfare of the citizens. One of these sources of finance to the Islamic administrative system is revenue generated or to be generated by the authority concerned. There are many sources of revenue to the Islamic state which are basically and fundamentally all HALAL sources (i.e. permissible) with their divine origin from the Holy book of Islam (i.e. Al-Qur’an) and sunnah (i.e. traditions) of the holy prophet of Islam. Unlike in the other system of administration such as the conventional system, the socialist system or the Marxist system which all has their sources of revenue from the ad-mixture of both HALAL and HARAM and with no divine origin or direction.
Revenue is thus very important and fundamental in an Islamic system of administration with particular reference to the Sokoto caliphate, because it is only through the administration of revenue that various administrations will be able to perform their expected duties or roles to the citizens effectively and efficiently well.
RECOMMENDATIONS
Based on the discussion in the previous chapter, the following recommendation are hereby offered with regards to the ways of sourcing of the revenue and the utilization of the revenues so generated, collected or sourced in ensuring effective and efficient running of the administration:
- The people responsible for running the administration should utilize all the ways provided in generating the revenue as contained in both the holy Qur’an and Sunnah of the holy prophet of Islam.
- The revenues if collected should be utilized properly for the benefit of the entire citizens of the Islamic State.
- Revenues collectors should be well educated Islamically on the need to be sincere and truthful in dealing with people and in handing State’s monies.
- The citizens of the Islamic state should also be enlighten Islamically on the need for them to contribute financially and otherwise in running the State.
- Those in authority especially the Amir should fear Allah (S.W.T.) and utilize state’s resources prudently, judiciously, effectively and efficiently well to the enjoyment of all the citizens.
- State employees (such as tax collector) should be well treated, welfare and incentive wise in order to ensure their loyalty to duty.
- Leaders of the state must evolve and implement policies regularly that could be to the advantage and benefit of the state and the citizens.
- General welfare and well-being of all the citizens should be the main concern of the state officials having the knowledge that they shall be accounting for their deeds before Allah on the Day of Judgment.
- The fear of Allah (S.W.T.) should be the main concern of both the rulers and the ruled in an Islamic State running an Islamic system of administration.
- Islam is a comprehensive and complete system that has provision for everything, thus both the leaders and those under them should refer all their matters to the sources of law which has no any adulteration for salvations, and they should accept in good faith all is contained on the sources as binding on them and as a guide to all their affairs.
Finally, areas concerning welfare, incentives and amenities for both the employees and other citizens of the state must be looked into by the authority concerned regularly and up-date too so that there will be no cause for complain from any quarter, so that both the citizens and the employees will feel at ease and contribute meaningfully for the development and progress of the Islamic state general.
REFERENCES
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