Legitimate attainment of the principle of "power over defense" a comparative objective study

Abstract

The research includes defining the vocabulary of the principle، starting with the definition of the term of the Sharia rule، which is about returning matters to the Sharia rules، and the principle is a total matter that applies to many particulars، and the purposes of Sharia are the interests that Sharia aims to achieve، and the meaning of the principle is the inadmissibility of imposing taxes on the poor or non-compliance The person charged with financial costs that are above his financial capacity.

The research indicated the constitutional and legal basis of the principle، then it comes to the applications of the principle in terms of clarifying the legal and Sharia tax exemptions and the purposes that are achieved as a result of the application of the principle، including providing the minimum necessary for living، increasing production and reducing unemployment and others، as well as a comparison between legal and Sharia exemptions in terms of taking into account ability Financial and funds included in the exemption and others.