Purpose Although Zakah is the cornerstone of the social protection system in Muslim
societies, providing relief to those in need and collecting funds from those who have access …

Malaysia is one of the Islamic countries that integrate zakat in the tax system; Muslim
individual taxpayers can minimize tax payment by claiming zakat paid as a tax rebate which …

This paper examines the last five years of the literature trend on business zakat worldwide.
Although, there have been numerous studies on zakat in the past years, studies on business …

The present study, which is based on the social exchange theory, consumer behavior
theory, and theory of reason action, seeks to ascertain the effect of electronic customer …

Drought negatively affects crop growth and development, so it is crucial to develop practical
ways to reduce these consequences of water scarcity. The effect of the interactive potential …

The inefficiency of tax administration is a continuous serious concern globally. However,
empirical research on determinants of the efficiency of tax administration in Yemen is still …

Previous studies reveal various variables that encourage better zakat management.
However, along with the development of science and zakat empowerment, it is necessary to …

Despite the substantial efforts by the government, income tax compliance among small and
medium-sized enterprises (SMEs) in the manufacturing sector of Yemen is very low …

In Kenya, tax targets are seldom achieved due to low tax compliance. The KRA is expected
to achieve an efficiency rate of 95 percent of the exchequer and therefore this requires high …