Digest Finance
 

Modern Approaches to Studying the Islamic Taxation in the Russian Market of Muslim Goods

Vol. 22, Iss. 3, SEPTEMBER 2017

PDF  Article PDF Version

Received: 13 February 2017

Received in revised form: 3 March 2017

Accepted: 17 March 2017

Available online: 21 September 2017

Subject Heading: SCHOLAR DISPUTE

JEL Classification: B52, H29, Z12

Pages: 356-561

https://doi.org/10.24891/el.22.3.356

Shovkhalov Sh.A. Siberian Federal University, Krasnoyarsk, Russian Federation shovkhalov.shamil@gmail.com

Importance The article addresses Zakat as the most important Islamic tax.
Objectives The research investigates the main works on Zakat to set further vectors of respective research.
Methods The comparative analysis of relevant works revealed many serious mistakes in the calculation of the Islamic tax, however, certain aspects (history, world practice, etc.) are disclosed quite adequately.
Results The findings demonstrate that it is necessary to create a method to calculate Zakat for legal entities.
Conclusions and Relevance Updating these issues may not only satisfy needs and questions of commercial organizations' leaders operating in the market of Muslim goods, but also help improve the social status of the society as a whole.

Keywords: Zakat, Islamic taxes, market of Muslim goods, Islamic finance

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