Relevance Of Zakat And Taxation In Achieving Sustainable Development Goals (SDGS): A Literature Review

Siti Noorbiah  Md Rejab; Najahudin  Lateh

Authors

Siti Noorbiah Md Rejab Senior Lecturer
Najahudin Lateh Associate Professor

Keywords:

Relevance, Tax, Goals, Country, Zakat

Abstract

This study aims to identify the literature related to zakat and taxes to achieve 17 goals of ‘Sustainable Development Goals’ (SDGs). This goal is set by the United Nations (UN) to be a guide for every country to help human needs and the sustainability of the earth. Thus, the issue was examined through this qualitative study with the acquisition of primary data through documentation and history. Descriptive analysis was conducted on the data obtained by focusing on the objectives to identify the relevant literature. This study successfully obtained three classifications of literature that show the integration of functions to achieve the goals of the SDGs, namely Islamic finance, zakat and tax fiscal. This study proves that Islamic finance, zakat and taxes play a major role in influencing the achievement of SDGs goals. Therefore, the results of this study can help policy makers set requirements in the calculation of SDGs data as well as a guide for researchers to explore other mediums to realize the goals of the agenda. This study can also be expanded to other financial instruments such as sadaqah, waqf and so on.

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Author Biographies

Siti Noorbiah Md Rejab, Senior Lecturer

Academy of Contemporary Islamic Studies (ACIS), Universiti Teknologi MARA (UiTM), Shah Alam.

Najahudin Lateh, Associate Professor

Academy of Contemporary Islamic Studies (ACIS), Universiti Teknologi MARA (UiTM), Shah Alam.

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