Jizya most of the time is seen as a non-Muslim tax, it does however have a different context to it when it was being applied to the Islamic States such as Al-Andalus in Spain and the Ottoman Empire etc. The Jizya taken from the non-Muslims during the flourishment of these empires were used as a service fee for the army. To this day we see that countries like South Korea and Israel and many other such countries require all of their younger population to serve the country by joining the military. In Israel the non-Jews are not forced to join the military unlike the Jews. The Jizya was taken from the non-Muslims who didn't serve in the army however utilized it's services.
It definitely wasn't a way to oppress the non-believers because the Muslims had to pay the 'zakat' which was a religious 'OBLIGATION'. The 'zakat' was 25% of a Muslim's income given to the poor annually. The rate of jizya that were fixed and implemented by the second caliph of the Rashidun Caliphate, namely 'Umar bin al-Khattab, during the period of his Khilafah, were small amounts: four dirhams from the rich, two dirhams from the middle class and only one dirham from the active poor who earned by working on wages, or by making or vending things.
"In the early days, Jizya was a tribute paid by nations which had fallen under Islamic rule, which was common practice in the old days. And it is to this that Quran is referring to. Later on, Jizya became an individual tax paid by non-Muslim citizens: males who could afford it, who did not pay the Zakah tax which was required of Muslims and who chose not to serve in the army.
There is no separation between religion and state in Islam. The US government, on the other hand, is a secular government. We can argue till the cows come home which system of governance is better, but that would get us no where. An Islamic state does acknowledge that its non-Muslim minority is not bound by divine laws as the Muslims are. Therefore, it would be unethical for a Muslim government to ask for charity dues from non-Muslims in whose religion it is not compulsory to give charity. Furthermore, it is immoral to ask a Buddhist, for example, who believes in non-violence to be drafted into the army. You must agree that if only Muslim citizens pay charity dues and serve in the army and non-Muslims don’t have to do anything, it would be unfair. Hence, non-Muslims (usually males who could afford) were asked to pay a poll tax instead, which by most historical accounts was one gold dinar maximum per year, as compared to the 2.5% of their entire worth that Muslims must pay each year. Even so, Caliph Omar on his deathbed left the following instruction: “I instruct you to be good to the Dhimmis [non-Muslims] for they are your responsibility. Do not tax them beyond their capacity. Ensure that they pay the Jizya without undue inconvenience…With regard to the people, I enjoin upon you to administer justice with an even hand. See that all the legitimate requirements of the people are met. Be concerned for their welfare. Ensure the safety of their person and property…Treat all the people as equal. Be a pillar of strength for those who are weak and oppressed. Those who are strong but do wrong, make them pay for their wrong-doings.”"
