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A Comparative Study of Zakah and Modern Taxation الزكاة والضرائب المعاصرة: دراسة مقارنة

Author

Listed:
  • Nur Barizah Abu Bakar

    (Lecturer - Department of Accounting, Kulliyyah of Economics and Management Sciences of International Islamic University Malaysia (IIUM). Kuala Lumpur, Malaysia E-mail: barizah@iiu.edu.my Associate Professor - Department of Accounting, Kulliyyah of Economics and Management Sciences International Islamic University Malaysia (IIUM). Kuala Lumpur, Malaysia.)

  • Abdul Rahim Abdul Rahman

    (Associate Professor, Department of Accounting, Kulliyyah of Economics and Management Sciences International Islamic University Malaysia (IIUM). Kuala Lumpur, Malaysia.)

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. تقدم هذه الورقة مناقشة نقدية لمبدأي الزكاة والضرائب. والهدف الرئيس من هذه الورقة. أولا: مقارنة الزكاة بالضرائب، خاصة من الجوانب القانونية، والاقتصادية، والاجتماعية، والأخلاقية، والروحية. وتهدف الورقة أيضا إلى فحص القضايا المتعلقة بتطبيق الزكاة في الوقت المعاصر، وذلك من خلال مراجعة تطبيقات الزكاة والضرائب في الفترة الإسلامية الأولى، واستكشاف القضايا المستجدة في إطار دولة ماليزيا. وتؤكد الورقة اختلاف الزكاة عن الضرائب اختلافا بينا، إذ أن الهدف من الزكاة ليس دينيا فقط ولكن الشركاه أيضا لتكون جزءًا من السياسات المالية للدولة الإسلامية المعاصرة، والمساهمة بدور كبير في القضاء على التفاوت والفوارق في المجتمع. وتخلص الورقة إلى أن عدم التطبيق الصحيح للزكاة في الدول الإسلامية هو الذي يحد من نجاحها في تحقيق أهدافها. وأخيرا، تؤكد الورقة على الحاجة الماسة لنشر العلم والوعي السياسي بين الحكومات المعاصرة لضمان نجاح واستمرار الزكاة.

Suggested Citation

  • Nur Barizah Abu Bakar & Abdul Rahim Abdul Rahman, 2007. "A Comparative Study of Zakah and Modern Taxation الزكاة والضرائب المعاصرة: دراسة مقارنة," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 20(1), pages 25-40, January.
    • Handle: RePEc:abd:kauiea:v:20:y:2007:i:1:no:2:p:25-40
    DOI: 10.4197/islec.20-1.2
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    References listed on IDEAS

    as
    1. International Monetary Fund, 1989. "Public Finance in Islam," IMF Working Papers 1989/068, International Monetary Fund.
    2. Edwin G. West, 1990. "Adam Smith and Modern Economics," Books, Edward Elgar Publishing, number 466.
    3. Abdul Rahman, Abdul Rahim, 2007. "Pre-Requisites For Effective Integration Of Zakah Into Mainstream Islamic Financial System In Malaysia," Islamic Economic Studies, The Islamic Research and Training Institute (IRTI), vol. 14, pages 92-107.
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