The Convergence of Taxes And Zakat: A Perspective From Yusuf Al-Qaradawi

Abstract

This research is motivated by the debate regarding the positions of tax and zakat in the modern financial system, where both are often considered a double burden for Muslims. The primary focus of this study is to analyze how the convergence between tax and zakat can be realized through the lens of contemporary scholar Yusuf Al-Qardhawi's thought. The method used is qualitative based on library research, employing a content analysis approach toward the book Fiqh az-Zakah. The research results indicate two main findings. First, Al-Qardhawi dynamically transforms the concept of zakat through ijtihad (qiyas and maqasid al-syari’ah) by expanding the objects of zakat to growing modern assets (an-nama’), such as stocks, bonds, and productive assets. Second, the zakat-tax convergence is relevant in the functional realm for the sake of public interest (maslahah mursalah). Al-Qardhawi provides a foundation for the state (uli al-amr) to formulate a one-door integrative regulation to end fiscal dualism, such as the zakat as a tax credit schem The legitimacy of non-zakat fund collection by the state is normatively reinforced through the interpretation of QS. Al-Kahfi: 94 and QS. At-Taubah: 29.