اسلامی مالیات کی تاریخ: پاکستان کے اسلامی مالیاتی شعبے کا سفراور عالمی پیشرفت

This article provides a comprehensive exploration of the historical evolution of Islamic finance with a particular focus on Pakistan’s journey and its correlation with global trends. Tracing its origins to the ethical and socioeconomic concerns of Muslim scholars in the mid-20th century, the study contextualizes the development of Islamic finance against the backdrop of conventional interest-based systems. It highlights the theoretical underpinnings of Islamic jurisprudence, especially the principle of legal flexibility (taysīr), which has enabled the adaptation and expansion of Islamic financial models globally. The research details five key phases in the institutional evolution of Islamic banking, noting critical milestones from early rural experiments to the establishment of global institutions such as the Islamic Development Bank (IsDB), the AAOIFI, and regional Islamic finance networks. In addition, the article assesses the ethical shortcomings of conventional banking, particularly after the 2007-08 global financial crisis, and illustrates how Islamic finance emerged as a resilient alternative. Special emphasis is placed on Pakistan’s legal and judicial strides in eliminating interest (ribā), culminating in landmark rulings by the Federal Shariat Court. The study further underscores the contributions of modern Islamic research bodies and regulatory frameworks in standardizing and internationalizing Islamic financial practices. By bridging jurisprudential insights with empirical developments, this work fills a critical scholarly gap and contributes to the ongoing discourse on sustainable and Shariah-compliant financial systems.