Prologue.

1. The essence of each of zakah and taxes.

2. Theoretical foundations for levying of zakah and of taxes.

3. Assets subject to zakah and to taxes.

4. Principles of levying taxes and zakah.

5. Proportionality and progressiveness of taxes and zakah.

6. Legal and moral support for zakah and for taxes.

7. Is it permissible to levy taxes beside zakah?

8. Can taxes substitute for zakah?

This part is a comparison between zakah as prescribed in this religion of Islam and man-made taxes as decreed by taxation systems. This comparison is however, restricted to modern taxation systems adopted in many countries today, and does not study the old and undeveloped forms of taxation applied in the ancient Roman and Persian empires and in Medieval Europe. The following chapters of this book take up points of similarity and difference between zakah and contemporary taxes from the point of view of their natures, foundations, philosophies, characteristics, ratios , proceeds, etc.