The model of Zakat compliance in Islamic teachings compared to the economic model of tax compliance

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Moghadam Vahid

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Journal Paper

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Journal: Islamic Economics Year:2023 | Volume:23 | Issue:89 Page(s): 99-128

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Title

The model of Zakat compliance in Islamic teachings compared to the economic model of tax compliance

Author(s)

Moghadam Vahid | Issue Writer Certificate

Keywords

Zakat compliance

tax compliance

neoclassical economics

behavioral economics

religious view of man

Abstract

The economic factors affecting tax compliance in the modern tax model can be divided into two categories: neoclassical (based on human self-interest) and behavioral. Variables such as tax rate, amount of punishment and possibility of audit are in the first category and fairness, reciprocity, moral persuasion and psychological costs of disobedience are in the second category. In addition to these two variable layers, the Islamic model of Zakat compliance also uses other variables such as Islamic identity, mental accounting, the promise of spiritual rewards and punishments, or it does not exist in the modern model or it is used in a different way. Another more important difference is that in the modern model, economic man is based and the optimal amount of variables such as punishment and audit probability is determined based on it, and then behavioral characteristics are used to push and increase compliance. But the system of zakat is designed in such a way that a sense of human and divine dignity is given to the individual. On this basis, religious variables, especially faith, are based. At the same time, behavioral variables including human virtues are also considered, but the least attention is paid to neoclassical variables. Based on this, every zakat promotion program should first place the greatest reliance on people's faith (obtaining divine approval) and the positive effects of zakat on the purity of the soul and property, and then on human virtues such as helping the poor. But for the layer of material rewards and punishments, no special place was found in this model.

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