القواعد المقاصدية المتعلقة بقصد المكلف دراسة مقاصدية تطبيقية معاصرة

Saleh Mahmoud Saleh Jaber

doi:10.35516/law.v51i4.6217

Authors

Saleh Mahmoud Saleh Jaber Department of Jurisprudence and its Principles, College of Sharia, Mu'tah University, Karak, Jordan. https://orcid.org/0009-0009-0459-6925

DOI:

https://doi.org/10.35516/law.v51i4.6217

Keywords:

Rules, objectives, taxpayers, contemporary

Abstract

Objectives: This study dealt with the Maqasid rules related to the intent of the taxpayer. The study aims to explain the truth of these rules, and an inventory of the most important Maqasid rules related to the intent of the taxpayer, explaining their overall meaning, explaining the ruling on the taxpayer’s intent, explaining the evidence on which the Maqasid rules are built, and highlighting the role and impact of Maqasid rules in contemporary applications.

Methods: this research, adopted the descriptive analytical method based on induction, where the scientific material was collected, classified, and analyzed according to the principles of scientific research. In the end, to reach appropriate solutions that are consistent with the requirements of our time, and do not violate the principles of our tolerant Sharia.

Results: The study reached a number of results, the most prominent of which; the reality of the Maqasid rules related to the intent of the taxpayer. It is a comprehensive issue expresses the purposes that the taxpayer intends in all his actions; in belief, word, and deed, which differentiate between the validity of an act and its corruption, between what is worship and what is attitude, and between What is a religion and what is a judiciary, and between what is consistent with the Maqasid and what is contrary to them,. It was shown that the rules are based on a number of evidence from the Qur’an, the Sunnah and consensus, and it was shown that the rules related to the intent of the taxpayer are limited to four rules that were dealt with in the research.

Conclusion: Highlighting the theoretical aspect in the contemporary applied aspect in a number of applications, namely reverse tawarruq, euthanasia, dealing in a diminishing company with the debtor and the reverse mortage, and not using anesthesia in surgical operations.

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