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Ibn Khauldan who is Middle ages Islam-Arab philosophers, with his scientific personality, observations and ideas has affected his era and, has maintained his importance even in present. Ibn Khauldan who is known as “Historian, philosopher, sociologist, economist, politician scientist” to have Ibn Khauldan’s own peculiar philosophical and economic point of views. Ibn Khaldun has mentioned significantly at his named “Muqaddimah” scientific point of views; abaout social, political, economical, fiscal events and, to among the relations. Ibn Khaldun has examined historical events within the correspondence between cause and effect and has tried to get some deductions about communities. Ibn Khaldun has claimed knowing history the opinion which has been “necessity” to analyze from several perspective bir çok açıdan society events. In this study, by examining historical period of time when Ibn Khaldun had lived, Ibn Kahldun’s point of view to public finance had been displayed.