In contrast to the heavy and varied taxation systems of some predecessors, Firoz Shah Tughlaq sought to simplify and regularise the tax structure by emphasising a smaller number of principal taxes (often presented as the four recognised Islamic taxes: Kharaj, Zakat, Jizya, Khums) rather than the numerous petty dues that had grown up. This policy aimed to reduce fiscal burden complexity, bring clarity to collection and align state revenue practice with more orthodox Islamic fiscal categories, part of his broader social and fiscal reforms to stabilise the realm.