The Tax-Zakat Relationship: Similarities and Differences

Oğuzhan Koç

Makale detayları

The Tax-Zakat Relationship: Similarities and Differences

Yazarlar:

Oğuzhan Koç

Yayıncı:

Karabuk University

Ana Başlıklar:

İslam Hukuku

Dergi:

MUTALAA Vol.5 Issue 1, pp.32-48

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001353758

pISSN:

2791-8025

Anahtar kelimeler:

Özet:

 Subject and Purpose: Tax is a compulsory obligation that the state collects from citizens in order to meet public expenditures. Likewise, zakat is a compulsory obligation that Muslims who have the nisab amount of wealth must pay, which has a religious and spiritual aspect. In this study, the nature of the concept of tax has been revealed and compared with zakat, and the similarities and differences between the two have been revealed. In addition, the aim of the study is to discuss whether tax can replace zakat or not. Recommendations are made on the publicization of taxation and it is emphasized that studies should be carried out in this regard. Method: In this research, content analysis method and document scanningexamination technique were used by examining the relevant sources about the concepts of tax and zakat, their similarities and differences. Results: Zakat and tax are different concepts in terms of their nature, purposes and places of payment. Zakat is an obligatory financial worship in Islam and is a form of payment that every Muslim who has the nisab amount of wealth is obliged to give to the eight classes specified in the Islamic scriptures. Tax, on the other hand, is a legal, not religious, obligation that the state collects from its Muslim or non-Muslim citizens in order to meet public expenditures. There are fundamental differences between these two forms of payment in terms of nature, etymology, place of payment, etc. Conclusions: Due to the differences between taxation and zakat, it has been concluded that todays taxes cannot replace zakat. However, if a system is created through the state to collect and distribute zakat through a special fund or institution that will be established to be spent only on the eight classes specified in the scriptures, it may become possible to implement zakat through the state. At this point, the example of zakat in Malaysia is striking. In Malaysia, zakat is collected through official institutions and tax deductions are applied to individuals who pay their zakat. This not only increases the motivation of individuals to pay zakat, but also eases the tax burden and makes it easier to pay taxes. Academic studies such as articles, theses, etc. on the functioning and structural features of this model will make significant contributions to the field of Islamic economics.

 Subject and Purpose: Tax is a compulsory obligation that the state collects from citizens in order to meet public expenditures. Likewise, zakat is a compulsory obligation that Muslims who have the nisab amount of wealth must pay, which has a religious and spiritual aspect. In this study, the nature of the concept of tax has been revealed and compared with zakat, and the similarities and differences between the two have been revealed. In addition, the aim of the study is to discuss whether tax can replace zakat or not. Recommendations are made on the publicization of taxation and it is emphasized that studies should be carried out in this regard. Method: In this research, content analysis method and document scanningexamination technique were used by examining the relevant sources about the concepts of tax and zakat, their similarities and differences. Results: Zakat and tax are different concepts in terms of their nature, purposes and places of payment. Zakat is an obligatory financial worship in Islam and is a form of payment that every Muslim who has the nisab amount of wealth is obliged to give to the eight classes specified in the Islamic scriptures. Tax, on the other hand, is a legal, not religious, obligation that the state collects from its Muslim or non-Muslim citizens in order to meet public expenditures. There are fundamental differences between these two forms of payment in terms of nature, etymology, place of payment, etc. Conclusions: Due to the differences between taxation and zakat, it has been concluded that todays taxes cannot replace zakat. However, if a system is created through the state to collect and distribute zakat through a special fund or institution that will be established to be spent only on the eight classes specified in the scriptures, it may become possible to implement zakat through the state. At this point, the example of zakat in Malaysia is striking. In Malaysia, zakat is collected through official institutions and tax deductions are applied to individuals who pay their zakat. This not only increases the motivation of individuals to pay zakat, but also eases the tax burden and makes it easier to pay taxes. Academic studies such as articles, theses, etc. on the functioning and structural features of this model will make significant contributions to the field of Islamic economics.

 Subject and Purpose: Tax is a compulsory obligation that the state collects from citizens in order to meet public expenditures. Likewise, zakat is a compulsory obligation that Muslims who have the nisab amount of wealth must pay, which has a religious and spiritual aspect. In this study, the nature of the concept of tax has been revealed and compared with zakat, and the similarities and differences between the two have been revealed. In addition, the aim of the study is to discuss whether tax can replace zakat or not. Recommendations are made on the publicization of taxation and it is emphasized that studies should be carried out in this regard. Method: In this research, content analysis method and document scanningexamination technique were used by examining the relevant sources about the concepts of tax and zakat, their similarities and differences. Results: Zakat and tax are different concepts in terms of their nature, purposes and places of payment. Zakat is an obligatory financial worship in Islam and is a form of payment that every Muslim who has the nisab amount of wealth is obliged to give to the eight classes specified in the Islamic scriptures. Tax, on the other hand, is a legal, not religious, obligation that the state collects from its Muslim or non-Muslim citizens in order to meet public expenditures. There are fundamental differences between these two forms of payment in terms of nature, etymology, place of payment, etc. Conclusions: Due to the differences between taxation and zakat, it has been concluded that todays taxes cannot replace zakat. However, if a system is created through the state to collect and distribute zakat through a special fund or institution that will be established to be spent only on the eight classes specified in the scriptures, it may become possible to implement zakat through the state. At this point, the example of zakat in Malaysia is striking. In Malaysia, zakat is collected through official institutions and tax deductions are applied to individuals who pay their zakat. This not only increases the motivation of individuals to pay zakat, but also eases the tax burden and makes it easier to pay taxes. Academic studies such as articles, theses, etc. on the functioning and structural features of this model will make significant contributions to the field of Islamic economics.

 Konu ve Amaç: Vergi, devletin kamu giderlerini karşılamak amacıyla vatandaşlardan aldığı zorunlu bir yükümlülüktür. Aynı şekilde zekat da nisap miktarı malı olan Müslümanların ödemeleri gereken dini-uhrevi yönü olan zorunlu olarak ödemeleri gereken bir vecibedir. Bu çalışmada, vergi kavramının mahiyeti ortaya konularak zekât ile mukayesesi yapılmış olup ikisi arasındaki benzerlikler ve farklılıklar ortaya konulmuştur. Ayrıca çalışmanın amacı olarak verginin zekat yerine geçip geçmeyeceği tartışılmıştır. Verginin kamusallaştırılması üzerine tavsiyelerde bulunup bu konuda çalışmaların yapılması gerektiği vurgulanmıştır. Yöntem: Bu araştırmada vergi ve zekat kavramları, benzerlikleri ve farklılıkları hakkında ilgili kaynaklar incelenerek içerik analizi yöntemi ve doküman taramainceleme tekniği kullanılmıştır. Bulgular: Zekât ile vergi, mahiyetleri, amaçları, ödendiği yerler bakımından birbirinden farklı kavramlardır. Zekât, İslam dininde farz kılınmış mali bir ibadet olup, nisap miktarı malı olan her Müslümanın, naslarda belirtilen sekiz sınıfa vermekle yükümlü olduğu bir ödeme şeklidir. Buna karşılık vergi, devletin kamu harcamalarını karşılamak amacıyla Müslüman veya gayrimüslim vatandaşlarından topladığı, dini değil hukuki bir yükümlülüktür. Bu iki ödeme biçimi arasında mahiyet, etimolojik, ödeme yerleri vb. konularda temel farklılıklar bulunmuştur. Sonuç: Vergi ile zekat arasındaki farklılıklardan dolayı günümüzde verilen vergilerin zekâtın yerine geçmeyeceği kanaatine ulaşılmıştır. Ancak devlet aracılığıyla, yalnızca naslarda belirtilen sekiz sınıfa harcanmak üzere kurulacak özel bir fon veya kurum aracılığıyla zekât toplanıp dağıtılacak bir sistem oluşturulursa, zekâtın devlet eliyle uygulanması mümkün hale gelebilir. Bu noktada Malezyanın zekat örneği dikkat çekicidir. Malezyada zekât, resmi kurumlar aracılığıyla toplanmakta ve zekatını ödeyen bireylere vergi indirimi uygulanmaktadır. Böylece hem bireylerin zekât verme motivasyonu artırılmakta hem de vergi yükü hafifletilerek vergi verme konusunda kolaylık sağlanmaktadır. Bu modelin işleyişi ve yapısal özellikleri üzerine yapılacak makale, tez vb. akademik çalışmalar, İslam iktisadı alanına önemli katkılar sağlayacaktır.

Makale detayları

The Tax-Zakat Relationship: Similarities and Differences

Yazarlar:

Oğuzhan Koç

Yayıncı:

Karabuk University

Ana Başlıklar:

İslam Hukuku

Dergi:

MUTALAA Vol.5 Issue 1, pp.32-48

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001353758

pISSN:

2791-8025

Islamic Law

Tax

Zakat

Darîbe

Obligation.İslam Hukuku

Vergi

Zekât

Darîbe

Yükümlülük.

Sayı

Makale detayları

Yazarlar: Oğuzhan Koç

Yayıncı: Karabuk University

Ana Başlıklar: İslam Hukuku

Dergi: MUTALAA Vol.5 Issue 1, pp.32-48

Belge Tipi: Makale

Yayın Tarihi: 6/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001353758

pISSN: 2791-8025

Sayı

Yazarlar:

Oğuzhan Koç

Yayıncı:

Karabuk University

Ana Başlıklar:

İslam Hukuku

Dergi:

MUTALAA Vol.5 Issue 1, pp.32-48

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001353758

pISSN:

2791-8025