Resources and Taxes in the Second Abbasid Era (232 AH / 386 AD – 334 AH / 945 AD)

This study attempted to shed light on the most important financial resources in the second Abbasid era, such as Al-Kharaj, jizya, excise and tithes, and others, in terms of their definition, the purpose of their collection, and the extent to which the Abbasid caliphs were interested in the methods of collecting them. The study, also, investigated the taxes introduced by the state in late periods after having been exposed to financial crises, in order to fill the deficit in its budget. Thus, it was found that confiscation was an essential resource for the state treasury.