Kebijakan Fiskal Abu Yusuf dalam Kitab Al-Kharaj: Transformasi Perpajakan dan Relevansi Kontemporer
Modern taxation systems continue to face a persistent dilemma between maximizing state revenue and maintaining fairness for taxpayers amid market volatility. This study examines Abu Yusuf's fiscal thought in Kitab al-Kharaj, focusing on the transition from the misahah taxation system to muqasamah, the structure of publ...