On The Reform Of Omar II 's Tax System

Umar Ⅱ, known as the "the fifth orthodox Khalifa", occupied a unique position at the Khalifs’ history of Umayyad Dynasty, the crisis of Arabia national fate coincided with the crisis of the Umayyad dynasty, which broke out in the era when’Umar Ⅱ lived in.’Umar Ⅱ put the national interests in the first place, and attempted to solve the problem by modifying the national policy. Under the influence of which has been formed the religious thought,’Umar Ⅱ would carry on the tax system reform following the religious and political effort, through consolidating the unity of Arab Islamic country to alleviate the crisis which the Islamic State facing with, to ease the dissatisfaction of Mawali, to coordinate the political life and religious demands, and to promote the harmonious development of society.’Umar Ⅱ’s tax reforms worked as a buffer to balance the crisis, which had made some achievements. Abolished the "Hajjaj Act", poll tax was exempted from the Mawali, canceled the economic privilege of aristocratic Arabia, quelled sectarian strife and tribal conflicts, and returned of property and pacify to Christians as well as pacified the converts. Such a series of measures to adapt to the reform of tax system made the Umayyad Dynasty successfully realized the crisis transition, the consolidation of the rule of the Arabs, the growing Muslim team, the stability of the social order. But there were still some unavoidable risks in the reform, the outcome was a direct manifestation of fiscal reduction, government financial bills, besides, later successors were against to the reform, their hostile initiatives also made Umar Ⅱ ’s fiscal reform settle a matter by leaving it unsettled.