Abdulrohim E-sor
Department of Sharia, Faculty of Islamic Sciences, Prince of Songkla University

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Zakat as a Legal Obligation in Sharia within the Context of Contemporary Taxation Systems Alwy Ahmed Mohamed; Abdulrohim E-sor
Demak Universal Journal of Islam and Sharia Vol. 3 No. 02 (2025): Demak Universal Journal of Islam and Sharia
Publisher : Walidem Institute and Publishing (WIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61455/deujis.v3i02.345

Abstract

Objective: This study aims to investigate the feasibility and implications of integrating Zakat, an Islamic obligatory almsgiving system, into modern state taxation structures within Muslim-majority countries. Theoretical framework: The research is grounded in two complementary theoretical frameworks: fiscal sociology, which explores how taxation reflects socio-legal norms, and Islamic economic theory, which emphasizes wealth redistribution through moral and religious obligations.  Literature review: The literature review highlights that while scholars such as Yusuf al-Qaradawi, Monzer Kahf, and Habib Ahmed have extensively discussed zakat’s socio-economic role, there remains a gap in practical models that link zakat to national tax regimes without compromising Sharia principles or state fiscal efficiency. The coexistence of these systems often leads to conceptual confusion and administrative inefficiencies, particularly in countries like Malaysia, Indonesia, Pakistan, and Saudi Arabia. Methods: Methodologically, this research adopts a qualitative, comparative legal and economic approach, drawing on policy documents, legal statutes, and case studies from selected Muslim-majority countries. It critically examines institutional frameworks, public finance policies, and compliance behavior, while also employing doctrinal analysis of maqāṣid al-sharīʿah (objectives of Islamic law) to assess religious alignment. Results: The findings reveal that integration is hampered by legal fragmentation, institutional redundancy, and low public trust. However, models that incorporate zakat into the tax system—either through deductions, exemptions, or parallel recognition—demonstrate improved compliance, reduced welfare burdens on the state, and enhanced civic participation rooted in religious ethics. The study proposes a Hybrid Integration Framework comprising legal recognition, digital registries, transparent oversight, taxpayer choice mechanisms, and intersectoral collaboration. Implications: The implications of this research are significant for policymakers seeking to harmonize Sharia-based obligations with secular governance systems. By fostering synergy between religious mandates and public finance tools, this study offers a pathway toward more equitable and accountable fiscal models. Novelty: The novelty of this study lies in its dual-theoretical lens and the practical policy framework it develops for integrating religious and civic financial duties in a way that aligns with both ethical and administrative imperatives.
Halal Food Standards for Food Security and Agricultural Sustainability: A Comparative Study of East Africa and Indonesia Alwy Ahmed Mohamed; Abdulrohim E-sor; Muhammad Ndow; Qudra Bezibweki
Demak Universal Journal of Islam and Sharia Vol. 3 No. 02 (2025): Demak Universal Journal of Islam and Sharia
Publisher : Walidem Institute and Publishing (WIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61455/deujis.v3i02.487

Abstract

Objective: With a comparative focus on East Africa and Indonesia, this study attempts to explore how halal food standards contribute to agricultural sustainability and food security. In addition to addressing consumer trust, market access, and sustainable farming practices, the study looks at how halal certification regimes affect food production, distribution, and consumption. Theoretical framework: Islamic economic ideas and food systems theory serve as the study's foundation.  While Islamic halal standards place a strong emphasis on ethical food production, consumer protection, and socioeconomic justice, food systems theory offers a perspective through which to view the relationships between production, distribution, and consumption. Literature review: Prior research emphasises how halal requirements affect market access, food safety, and moral consumption.  While East African nations are still in the early stages of adoption due to issues like inadequate regulatory infrastructure, lax enforcement, and poor consumer awareness, Indonesia has gained widespread recognition for its extensive halal certification framework. Methods: This study uses a qualitative comparative methodology, examining institutional practices, policy documents, and sociocultural contexts in Indonesia and East Africa. In order to evaluate the efficacy and effects of halal standards on food security and agricultural sustainability. Results: The results show that Indonesia has constructed a strong halal certification system that guarantees food quality, helps smallholder farmers, and fosters international trade. East African nations, on the other hand, are still in the early phases of creating halal frameworks and are facing obstacles like insufficient regulatory monitoring, low consumer awareness, and shoddy enforcement procedures. Implications: The report emphasises how crucial it is to match halal certification with consumer protection, regional trade integration, and sustainable farming methods. In addition to easing access to expanding international halal markets, policymakers and industry stakeholders can use halal standards to benefit smallholder farmers, advance ethical food production, and improve food security. Novelty: This study's innovation is its comparative cross-regional analysis, which shows how halal food standards can be used as a tool for economic integration, sustainable agriculture, and food security in a variety of socioeconomic contexts.