Subject The article addresses zakat as the most important Islamic tax. Objectives The purpose of the study is to investigate the main works on zakat to set further vectors of research in the area under consideration. Methods The comparative analysis of relevant works revealed many serious mistakes in the calculation of 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. Conclusionsand Relevance Updating these issues may not only satisfy the demand of executives of commercial organizations 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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