Zakat and Tax in Islamic System and Yemeni Law:A Comparative Study

Abstract

The study attempted to compare between zakat (money imposed by Muslims against some properties) and a tax in both Islamic system and Yemeni law, and explore the nature of both zakat, a financial resource being an Islamic pillar (i.e., a financial worship), and tax as a financial avenue imposed by law. To achieve the objectives of the study, a comparative methodology together with an analytically descriptive one were used. The study revealed a number of findings, most notably: the zakat forms a comprehensive system that involves all Muslims' religious, economic, and social life aspects; and taxation comes in line with the law in certain conditions to achieve public interest. Accordingly, a number of recommendations were introduced; most notably: paying more attention to  the zakat for developing productive projects; establishing a technical system including expert, educated, and honest cadres and effective allies to manage it well away from the intervention of other authorities, i.e., it should show full independence in managing the zakat money; and minimizing individuals' income tax.