Islamic Taxation in Early Abbasid Era: a Historical-Financial Reading of Abu Yusuf’s Al-Kharaj

Islamic taxation played a central role in sustaining the administrative and economic structures of the early Abbasid Caliphate. This study aims to analyze the concept and implementation of Islamic taxation in the early Abbasid period through a historical–financial reading of Abū Yūsuf’s Kitāb al-Kharāj. The research employs a qualitative historical approach by conducting textual analysis of Kitāb al-Kharāj as the primary source, supported by classical historical works and modern scholarship on Abbasid fiscal administration. The findings indicate that Abū Yūsuf formulated a normative framework for taxation grounded in Islamic legal principles, particularly justice (ʿadl), administrative accountability, and the protection of agricultural productivity. He emphasized that taxation should be implemented fairly, warned against excessive fiscal burdens on cultivators, and stressed the importance of regulating tax officials to prevent corruption and abuse. These arguments demonstrate that taxation in the Abbasid period functioned not only as a fiscal mechanism for state revenue but also as a domain shaped by juristic authority and ethical considerations derived from Islamic law. The study concludes that Kitāb al-Kharāj represents an early attempt to integrate fiscal governance with Islamic legal norms, illustrating how juristic scholarship contributed to the development and legitimacy of Abbasid state administration.