A Qualitative Analysis on the Definition of Zakat in the Turkish Tax System and Institutionalization of Zakat
Few studies research about zakat and tax system in Türkiye. This research discusses the institutionalization of zakat in Türkiye and the tax advantages that could be provided for zakat payments. A qualitative method and semi-structured interviews are preferred in the research. Accordingly, interview...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Arabic |
| Published: |
Social Sciences University of Ankara
2025-01-01
|
| Series: | Journal of Islamic Economics |
| Subjects: | |
| Online Access: | https://dergipark.org.tr/tr/download/article-file/4352996 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832098367258230784 |
|---|---|
| author | Mehmet Cural Esra Berika Dönmez |
| author_facet | Mehmet Cural Esra Berika Dönmez |
| author_sort | Mehmet Cural |
| collection | DOAJ |
| description | Few studies research about zakat and tax system in Türkiye. This research discusses the institutionalization of zakat in Türkiye and the tax advantages that could be provided for zakat payments. A qualitative method and semi-structured interviews are preferred in the research. Accordingly, interviews are conducted with 21 income taxpayers who pay zakat. Participants were asked about their definition of zakat, methods they use when giving zakat, their perspectives on the definition and institutionalization of zakat in the tax system and their thoughts on tax advantages that could be provided for zakat. The results show that 14 participants consider the institutionalization of zakat necessary. All participants emphasized that the institutional structure should ensure trust and transparency principles. 13 out of 21 participants stated that institutionalization should be done by the state, while 10 stated that a different system established by the state should be implemented. 5 participants expressed views against the institutionalization of zakat by the state. 12 participants expressed their desire for zakat to be defined in the Turkish tax system but expressed hesitation regarding the provision of tax advantages; 8 participants emphasized the necessity of providing tax advantages. As a result, it is thought that the institutionalization of zakat in Türkiye may reduce the impact of social transfer expenditures on the budget. |
| format | Article |
| id | doaj-art-e93aeeb49c7d4952ac6ddb7af49f4ff3 |
| institution | Kabale University |
| issn | 2822-2326 |
| language | Arabic |
| publishDate | 2025-01-01 |
| publisher | Social Sciences University of Ankara |
| record_format | Article |
| series | Journal of Islamic Economics |
| spelling | doaj-art-e93aeeb49c7d4952ac6ddb7af49f4ff32025-02-05T12:10:57ZaraSocial Sciences University of AnkaraJournal of Islamic Economics2822-23262025-01-0151699010.55237/jie.15823141802A Qualitative Analysis on the Definition of Zakat in the Turkish Tax System and Institutionalization of ZakatMehmet Cural0https://orcid.org/0000-0001-8759-1904Esra Berika Dönmez1https://orcid.org/0000-0002-6734-0937ZONGULDAK BÜLENT ECEVİT ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, MALİYE BÖLÜMÜZONGULDAK BÜLENT ECEVİT ÜNİVERSİTESİFew studies research about zakat and tax system in Türkiye. This research discusses the institutionalization of zakat in Türkiye and the tax advantages that could be provided for zakat payments. A qualitative method and semi-structured interviews are preferred in the research. Accordingly, interviews are conducted with 21 income taxpayers who pay zakat. Participants were asked about their definition of zakat, methods they use when giving zakat, their perspectives on the definition and institutionalization of zakat in the tax system and their thoughts on tax advantages that could be provided for zakat. The results show that 14 participants consider the institutionalization of zakat necessary. All participants emphasized that the institutional structure should ensure trust and transparency principles. 13 out of 21 participants stated that institutionalization should be done by the state, while 10 stated that a different system established by the state should be implemented. 5 participants expressed views against the institutionalization of zakat by the state. 12 participants expressed their desire for zakat to be defined in the Turkish tax system but expressed hesitation regarding the provision of tax advantages; 8 participants emphasized the necessity of providing tax advantages. As a result, it is thought that the institutionalization of zakat in Türkiye may reduce the impact of social transfer expenditures on the budget.https://dergipark.org.tr/tr/download/article-file/4352996zakattaxinstitutionalization of zakattax advantageturkish tax systemzekatvergizekatın kurumsallaşmasıvergi avantajıtürk vergi sistemi |
| spellingShingle | Mehmet Cural Esra Berika Dönmez A Qualitative Analysis on the Definition of Zakat in the Turkish Tax System and Institutionalization of Zakat Journal of Islamic Economics zakat tax institutionalization of zakat tax advantage turkish tax system zekat vergi zekatın kurumsallaşması vergi avantajı türk vergi sistemi |
| title | A Qualitative Analysis on the Definition of Zakat in the Turkish Tax System and Institutionalization of Zakat |
| title_full | A Qualitative Analysis on the Definition of Zakat in the Turkish Tax System and Institutionalization of Zakat |
| title_fullStr | A Qualitative Analysis on the Definition of Zakat in the Turkish Tax System and Institutionalization of Zakat |
| title_full_unstemmed | A Qualitative Analysis on the Definition of Zakat in the Turkish Tax System and Institutionalization of Zakat |
| title_short | A Qualitative Analysis on the Definition of Zakat in the Turkish Tax System and Institutionalization of Zakat |
| title_sort | qualitative analysis on the definition of zakat in the turkish tax system and institutionalization of zakat |
| topic | zakat tax institutionalization of zakat tax advantage turkish tax system zekat vergi zekatın kurumsallaşması vergi avantajı türk vergi sistemi |
| url | https://dergipark.org.tr/tr/download/article-file/4352996 |
| work_keys_str_mv | AT mehmetcural aqualitativeanalysisonthedefinitionofzakatintheturkishtaxsystemandinstitutionalizationofzakat AT esraberikadonmez aqualitativeanalysisonthedefinitionofzakatintheturkishtaxsystemandinstitutionalizationofzakat AT mehmetcural qualitativeanalysisonthedefinitionofzakatintheturkishtaxsystemandinstitutionalizationofzakat AT esraberikadonmez qualitativeanalysisonthedefinitionofzakatintheturkishtaxsystemandinstitutionalizationofzakat |