Fiscal Policy and Financial Administration of the Fatimid State in the Islamic Maghreb (296–365 AH / 909–975 CE): Doctrinal Foundations, Revenue Systems, and Administrative Transformations

Fiscal policy constitutes a central pillar in the consolidation, stability, and longevity of any political authority, as it directly influences economic cohesion, administrative efficiency, and social order.The Fatimid state, established in the Islamic Maghreb at the beginning of the fourth century AH, demonstrated an early and conscious awareness of the strategic importance of public finance.From the initial stages of their rule, the Fatimids sought to construct an organized fiscal and administrative framework aimed at regulating taxation, managing state expenditures, and ensuring the sustainability of economic resources.This study examines the fiscal policy of the Fatimid state in the Islamic Maghreb between 296 AH / 909 CE and 365 AH / 975 CE, focusing on the structural organization of revenue collection, financial administration, and expenditure mechanisms.Particular attention is given to the ideological foundations of Fatimid fiscal practices, which were deeply influenced by the Ismaili Shiʿi doctrine adopted as the official creed of the state.Financial regulations, tax policies, and administrative decisions were not merely economic instruments but were closely intertwined with religious, philosophical, and political considerations.The paper further analyzes the evolution of Fatimid fiscal policy across different historical phases-from the establishment of authority and territorial expansion to the period of consolidation and eventual decline-highlighting the role of financial factors in shaping state power and governance.By exploring the interaction between doctrine, administration, and economic practice, this study contributes to a deeper understanding of medieval Islamic fiscal systems and the distinctive financial model developed by the Fatimids in the Maghreb.

• Fatimid state
• Islamic fiscal policy
• public finance
• Islamic Maghreb
• taxation
• state revenue collection
• state expenditures
• financial administration
• Fatimid Caliphate

• 16 — السلام والعدل والمؤسسات القوية

• Medieval History and Crusades
• Islamic Studies and History
• African Studies and Geopolitics
• Fatimid state
• Islamic fiscal policy
• public finance
• Islamic Maghreb
• taxation
• state revenue collection
• state expenditures
• financial administration
• History
• Political Science and International Relations
• Anthropology
• Arts and Humanities
• Social Sciences