Zakat and Taxation: A Shariah Perspective on Their Functions and Implications

Salsabila Binti Abd Rahim, Balqis Binti Masrom, Nur Shahlin Syahirah Binti Mohd Saroni, Nur Syakira Fareeha Binti Mohd Azhar and Nurul 'Ainul Mardhiah Binti Mohd Azri
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Salsabila Binti Abd Rahim: Senior Lecturer, Faculty of Accountancy, Universiti Teknologi MARA, Puncak Alam Selangor
Balqis Binti Masrom: Student, Faculty of Accountancy, Universiti Teknologi MARA, Puncak Alam, Selangor
Nur Shahlin Syahirah Binti Mohd Saroni: Student, Faculty of Accountancy, Universiti Teknologi MARA, Puncak Alam, Selangor
Nur Syakira Fareeha Binti Mohd Azhar: Student, Faculty of Accountancy, Universiti Teknologi MARA, Puncak Alam, Selangor
Nurul 'Ainul Mardhiah Binti Mohd Azri: Student, Faculty of Accountancy, Universiti Teknologi MARA, Puncak Alam, Selangor

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 3, 3579-3589

Abstract: Zakat and taxation are fundamental financial mechanisms that contribute to economic stability and social welfare. While taxation is a mandatory contribution imposed by governments to fund public expenditures, zakat is an obligatory almsgiving system in Islam aimed at wealth redistribution and poverty alleviation. This paper explores the conceptual framework, principles, and objectives of zakat and taxation from a Shariah perspective by conducting a comprehensive review of existing literature. The research method involves a qualitative analysis of previous studies, scholarly articles, and Islamic jurisprudence (fiqh) on zakat, as well as economic and policy-oriented literature on taxation systems. By synthesizing insights from both religious and secular perspectives, the study compares the roles of zakat and taxation in promoting social justice, wealth redistribution, and economic stability. This paper also provides insights into how zakat and taxation can complement each other in fostering economic development while adhering to Islamic principles. The findings suggest that a well-integrated system of zakat and taxation could enhance fiscal efficiency and social justice in Muslim-majority countries.

Date: 2025
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