Comparative study of zakah and modern taxation

Abu Bakar, Nur Barizah and Abdul Rahman , Abdul Rahim (2007) Comparative study of zakah and modern taxation. Journal of King Abdulaziz University Islamic Economics, 20 (1). pp. 25-40. ISSN 7383-1018

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Abstract

This paper critically discusses the concept of zakah and taxation. The main objective of the paper is, first, to compare and contrast zakah and taxation, especially on the legal, economic, social, ethical and spiritual aspects. Secondly, the paper aims to examine issues related to the implementation of zakah in modern time by reviewing the practices of zakah and taxation in the early Islamic period and exploring the issues in the context of Malaysia. The paper indicates that zakah greatly differs from the taxation system. Zakah aims not only to achieve religious merit but also to become part of the modern state fiscal policies and share a greater role in removing inequalities in the society. The paper argues that there may be lack of proper implementation of zakah in Muslim countries which limits the success of the noble aims of zakah. Finally, the paper indicates the urgent need for education and political will of modern governments to ensure the success and survival of zakah.

Item Type:	Article (Journal)
Additional Information:	6992/33861
Subjects:	H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	DR. NUR BARIZAH ABU BAKAR
Date Deposited:	07 Jan 2014 11:10
Last Modified:	07 Jan 2014 11:10
URI:	http://irep.iium.edu.my/id/eprint/33861

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