Protectionist Tax Policies and Sustainable Development: A Critical Analysis through Fiqh Muamalah and Islamic Economic Principles

Abstrak

Protectionist tax policies represent a significant shift in fiscal approaches to global trade, with far-reaching implications for the international economic order. Measures such as increased import tariffs and withdrawal from multilateral trade agreements have sparked considerable ethical and legal debates, particularly within the framework of Islamic economics, which emphasizes justice (adl), public welfare (maslahah), and the prohibition of harm (dharar). This study aims to analyze the legality of such protectionist fiscal policies through the lens of fiqh muamalah and Islamic economics. Employing a qualitative, literature-based approach (conceptual paper), this research examines core theoretical constructs in Islamic economic jurisprudence and synthesizes relevant findings from previous studies. The findings indicate that protectionist tax policies tend to conflict with key values of maqasid al-shariÔÇÿah, particularly in terms of equitable wealth distribution and the safeguarding of public welfare. Furthermore, these policies may cause systemic dharar to trade partner nations and contribute to global economic uncertainty conditions that are considered misaligned with Shariah principles. The primary contribution of this article lies in its integration of fiqh muamalah conceptual framework with contemporary fiscal policy analysis, offering a normative evaluative paradigm for assessing global economic policies from the perspective of Islamic law. This research expands the discourse within Islamic economics and provides a conceptual foundation for formulating more ethical and justice-oriented fiscal policies in a global context