Taxation has been a pivotal element in the economic, social, and cultural structures of societies throughout the historical process, undergoing a continuous evolution to reach its modern form. In the contemporary era, taxes are defined as economic values that are collected from individuals by public legal entities in accordance with legal regulations for the purpose of financing public goods and services, both gratuitously and compulsorily. The conceptual and functional foundations of taxation can be traced back to periods preceding the emergence of state organizations. In the early periods, taxation was predominantly in the form of offerings made to deities or their representatives. As state organizations and the concept of property developed, taxes in kind came to the fore. With the advent of the monetary economy, taxes were transformed into a cash-based system. Prior to the advent of Islam, the prevailing tax system in the Arabian Peninsula was largely contingent upon trade and market activities, given the prevailing political instability and limited agricultural production in the region. In the fairs and marketplaces that were held in and around Mecca, local and foreign merchants were subject to taxation. With the establishment of the first Islamic state, an institutionalized tax structure was put in place in accordance with the teachings of the Prophet and the practices he advocated. This resulted in the prominence of specific taxes, including zakat, ushr, and khums. In Islamic states, taxes are classified into two categories: those imposed on Muslims and those imposed on non-Muslims. The types of taxes applied in different civilizations throughout history have undergone parallel structural transformations in the economy. The direct and indirect taxes developed during the Roman and Byzantine periods also had an impact on the tax policies of Islamic states. The function of taxation is not merely to augment public revenues; it is also to guarantee social order and justice.