REACTUALIZATION OF IBN KHALDUN'S TAXATION THEORY: A FISCAL POLICY PERSPECTIVE IN BUILDING ECONOMIC RESILIENCE DURING A RECESSION

Abstract

The global economic recession demands the formulation of fiscal policies that are not only oriented towards increasing state revenues, but also towards strengthening economic resilience and sustainable growth. In this context, Ibn Khaldun's classical economic thought offers an alternative conceptual framework that emphasizes fiscal justice, tax moderation, and economic productivity. This study aims to reactualize Ibn Khaldun's taxation theory from a modern fiscal policy perspective and analyze its relevance in building economic resilience during a recession. This study uses a qualitative approach with conceptual analysis and literature study methods, sourced from the book al-Muqaddimah and contemporary fiscal economics literature. The analysis is conducted through a thematic and comparative approach between Ibn Khaldun's taxation concept and modern taxation theory. The results show that Ibn Khaldun's taxation principles, such as moderate tax rates, expanding the tax base, and strengthening fiscal legitimacy and compliance, are highly relevant in designing countercyclical fiscal policies. This reactualization of thinking provides a conceptual contribution to the development of fairer, more productive, and more sustainable fiscal policies in the face of economic crises.