"Ibn Khaldūn’s Muqaddimah provides insights into his theories on taxation within the broader context of his analysis of societies and civilizations. The Arab historian recognized taxation as a necessary means for funding the operations of the state. Taxes were crucial for maintaining social order, providing public services, and ensuring the security and stability of the kingdom. But Ibn Khaldūn advocated for a [taxational] system that ensured an equitable distribution of the [taxational] burden among the population. He believed that excessive taxation of certain groups or classes could lead to social unrest and undermine the stability of the state."