The impact of residential real estate tax on real estate investment "A comparative jurisprudence study".

The Islamic State, as the guardian of the people's interests, adopted the idea of imposing taxes on its subjects, known as "sultanic taxes." And tithes, land tax, duties, and taxes, which are a specific amount of money imposed by the state on the king, income, and labor in exchange for services provided by the state for the benefit of all its subjects, and as a contribution from them to providing the expenses and necessary needs of the nation, especially at a time when its tasks have increased and its facilities have expanded while there is a deficit or deficiency in its revenues to provide the necessary expenses for that. It is a means that the state relies on to address its increasing financial burdens. In fact, it has become one of its most important resources for achieving its political, social, or economic goals. Among these taxes is what is known as the residential property tax. This necessitates clarifying the position of Islamic jurisprudence on imposing exceptional taxes and clarifying the necessary legal controls for this, along with clarifying the legal protection of the right to housing, its importance to the individual and the responsibility of providing it, and clarifying the ruling of Islamic jurisprudence on imposing zakat on real estate intended for personal residence as well as real estate intended for trade, while clarifying the position of Islamic jurisprudence on imposing tax on residential real estate and its impact on real estate investment.