The role of Zakat on Muslims’ tax compliance behavior – from qualitative perspectives

Abdullah, M. (2017) The role of Zakat on Muslims’ tax compliance behavior – from qualitative perspectives. In: 5th ASEAN Universities International Conference on Islamic Finance (5th AICIF), 13-14 December 2017, Park View Hotel, Jerudong, Negara Brunei Darussalam.

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Tax compliance has always been an issue ever since the existence of tax. Various theories and models have been proposed and introduced in the literature to assist governments, tax agencies and relevant authorities to encourage voluntary compliance behaviour or to discourage non-compliance attitudes. In tax compliance literature, zakat has not been explicitly considered as one of the factors that might affect tax compliance. This study aims to explore the role played by zakat and provide the framework for encouraging tax compliance among Muslims taxpayers. This study is based on interviews with Muslims taxpayers in Malaysia and a review of literatures. This qualitative analysis contributes to different views of tax compliance issues and adds to the extant literature on zakat and tax compliance. Practically, the proposed framework can be tested empirically by future research and this would enhance our understanding on the role zakat on Muslims’ tax compliance behaviour.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Conference paper
Uncontrolled Keywords: Zakat; Tax compliance; Muslim taxpayers; Interview
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc
H Social Sciences > HG Finance
Divisions: Faculty of Business and Economics
Depositing User: Mr. Mohd Safri
Date Deposited: 25 Apr 2018 03:04
Last Modified: 25 Apr 2018 03:04

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