Adjusting Tax Structure to Accommodate Zakah
Paper presented to the Seminar on Management of Zakah in Modern Muslim Society organised by Central Zakah Administration of Pakistan at Karachi, April-May 1985. Pleads for an orthodox interpretation of the zakah law. Argues that the zakah law should be the centre of the tax structure. Secular taxes should be adjusted to reinforce the objectives of zakah, In the second part, discusses the case of zakah law in the Sudan. Examines reasons for its failure and suggests certain modifi cationsin the law. For Muslim economists. Based on primary and secondary sources. Documented.
Comments on Dr. Sıddıqi's 'Public Expenditure in an Islamic State'
Paper presented to the International Seminar on Fiscal Policy and Development and Planning in Islam organised by I.I.I.B. at Islamabad in July 1986. Argues that Şiddîqfs application of the concept of fard kifaya for the role of Government is misplaced. The welfare spending of the Islamic state is different from the Western social security programme. The former is focused on the poor only and is financed by the rich only. The latter provides coverage to all and is financed by taxes and borrowing. For economists. Undocumented.