<![CDATA[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.]]>
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