How does the Islamic State conceive of the idea of taxes for crossing through its borders and use of its territory for business purposes, whether in terms of transit or conducting transactions there and then leaving?
It is by now a familiar point that studies on the Islamic State have disproportionately focused on the English language magazine Dabiq (which was discontinued in 2016) and propaganda messaging contained therein. By contrast, the large corpus of writings issued by the organisation’s Office of Research and Studies remains understudied. The writings provide insight into some aspects of life under Islamic State’s ‘territorial caliphate’ but also a blueprint for how Islamic State affiliates might apply aspects of governance in other parts of the world where they may seize territory, given that the office’s writings are still considered canon.
The treatise below, issued by the office in June 2016, frames the issue of transit and border taxes for business matters in terms of the concept of ‘ushr (i.e. 10% tax) and makes the following key points:
Islamic State Treatise on Border and Transit Taxes
Translation and Overview
