"If any one desires a religion other than Islam, never will it be accepted of him, and in the hereafter he will be in the ranks of those who have lost." (Surah 3:85).
Christians and Jews hold a special place in Islam.
O ye who believe take not the Jews and the Christians for your friends and protectors: they are but friends and protectors to each other. And he amongst you that turns to them (for friendship) is of them. Verily Allah guideth not a people unjust. (Surah 5:51)
who judged that even they could have the same protected status as the Jews and Christians, so long as they did not fight Islam and they paid the Jizyah tax.
Interesting that you would bring up the Jizyah tax. Doesn't it strike you as unfair that an all encompassing and peaceful religious government would allow people to practice their religion, only if they paid a tax to do so? Why is it that this religious/political system became more and more hostile to non-Muslims as time went on? And why to these governments that follow this peaceful and all-incompassing religion insist on imprisoning (and worse) people of other religions?
Regarding the Jizyah tax, it is not tax levied on non-muslims for the purpose of allowing them to practice their religion. Since non-muslims are not required to serve in the militaries of muslim countries and fight in defense of that country (if need be), the tax is paid to the state as a substitute for their military service.
Regarding Islamic governments imprisoning (or worse) non-muslims, I can't speak on that issue since Islam does not permit the abuse of non-muslims living in Islamic countries simply because they are non-muslims.