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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Humaira Ahmad
School of Social Sciences and Humanities (SSSH), University of Management and Technology, Pakistan
Economics, Econometrics & Finance Social Sciences

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Institutionalizing zakat as state revenue: What does the literature reveal? A PRISMA-based systematic review Azwar Azwar; Abur Hamdi Usman; Humaira Ahmad
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 2 (2026): Issue in Progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i2.2641

Abstract

Recent debates on fiscal reform have increasingly explored alternative sources of public revenue, particularly in Muslim-majority countries where zakat is considered a potential complement to conventional taxation. This study aims to systematically synthesize international literature on the institutionalization of zakat within state revenue and public finance systems using a PRISMA-based systematic literature review. A qualitative thematic synthesis was conducted on 21 Scopus-indexed publications published between 2003 and 2025. The findings reveal a post-2015 shift from predominantly normative and fiqh-based discussions toward institutional, legal, and macro-fiscal analyses, although empirical fiscal evidence remains limited. Four institutional models emerge from the literature: state-administered, hybrid tax–zakat integration, decentralized regional, and complementary non-state welfare. Across these models, zakat is recognized as a pro-poor and potentially countercyclical fiscal instrument, but its effectiveness depends on governance quality, regulatory harmonization, and public trust. Overall, the literature supports the normative, legal, and economic legitimacy of integrating zakat into public finance while highlighting the need for stronger institutional accountability and more robust empirical research.
Co-Authors Abur Hamdi Usman Azwar Azwar