Miah, M. S. (1992). A Study on Distribution of Income and Wealth in Islam with Special Reference to the Institution of Zakat. Master of Islamic Revealed Knowledge and Heritage, International Islamic University of Malaysia.

has been cited by the following article:

• TITLE: Emerging the Equity and Fairness of Zakaat over Taxation

  AUTHORS: Zuberi Iddy, Shahnaz Noorul Amin, Abu Sofian Yaacob

  KEYWORDS: Zakah, Equity, Fairness, Taxation

  JOURNAL NAME: Open Journal of Accounting, Vol.11 No.2, March 24, 2022

  ABSTRACT: During the 9th century, Zakah has been levied in Madina as compulsory payment under the rule of Prophet Muhammad. During the colonial era, taxes were being levied as government revenue to accomplish colonial government objectives. The aim of this paper is to examine conceptually the equity and fairness available in Zakah over taxation. Findings show that Zakah should be recognized as an equity and fair mode of payment. This study made an assumption, based on the information available at the centre of collection located in University of Putra Malaysia Serdang and the one from Amana Islamic Bank in Dar es Salaam, Tanzania, as evidence of equity of Zakah over taxation. As a result, properly managed and dispersed Zakah may aid in the promotion of good ethics, the reduction of dependency on external borrowing, and the empowerment of the poor to end their poverty.