Government Revenue in the Eyes of Abu Ubaid - An Analysis

Abstract

The aim of this paper is to revisit Abu Ubaid's view. There has been a scarcity public finance studies which attempt to analyse Abu Ubaid's view, but several interesting findings from these few sources might lead us to revisit his view. Among the findings are: firstly, Abu Ubaid uses the Quran, al-Hadith, Athar and his ijtihad in debating about government revenues. Abu Ubaid also refers to many government policies in the era of Caliph Umar al-Khattab and Caliph Umar Abdul Aziz in the debate about the results of the state revenue. With these findings, we believe that his view can be used as a basis in dealing with the state revenue.