Zakat and the Taxation System in Saudi Arabia - Research Proposal Example

Table of Contents: Introduction………………………………………………………………….…3 Types of Taxes………………………………………………………....3 Definition of Zakat………………………………………………….....3 Thesis………………………………………………………………..…5 Aims and Objectives…………………………………………………...5 Research Questions………………………………………………….....5 Literature Review………………………………………………………………6 Laws creating Zakat…………………………………………………….6 Judicial System of Saudi Arabia………………………………………..7 Islam and Zakat…………………………………………………………7 Characteristics of Zakat system………………………………………....8 Administration of Zakat…………………………………………….…..9 The DZIT………………………………………………………………10 Qualifications of receiving Zakat……………………………….……..12 Zakat and Taxation……………………………………………….…….14 Conclusion………………………………………………………..…….14 Methodology…………………………………………………………….……..15 Introduction……………………………………………………………15 Primary Methods………………………………………………………16 Secondary Methods……………………………………………………17 Ethics…………………………………………………………………..17 Conclusion……………………………………………………………..18 Conclusion and Recommendations…………………………………………..19 References……………………………………………………………………..21 Introduction: The department of Zakat and Income Tax is responsible for collecting all taxes in Saudi Arabia. It is part of the National Economy and Finance ministry. This ministry gains its power of administering the tax system in Saudi Arabia through the Ministerial Resolution 278 enacted in January 2004 (Hefner, 32). These are new laws that supersede the income tax regulations of the year 1951, and various amendments issued through royal decrees, ministerial resolutions, and circulars. The income tax system, created by the Ministerial Resolution 278 recognizes six types of taxes in the Saudi Arabia. These taxes are; income tax, Zakat, Natural Gas Investment tax, withholding tax, capital gains tax, and indirect taxes. Under income tax, the government of Saudi Arabia targets the taxable income of joint stock companies, Saudi legal organizations, partnership businesses, contractors, foreign companies, and independent professionals (Janjua, 39). Zakat is a religious wealth tax, the government levies on the citizens of Saudi-Arabia, and other nationals of the GCC. This tax is levied from the profits they obtain in the various companies that these nationals operate in Saudi Arabia (Hefner, 39). The rate of calculating this tax is 2.5% of the capital employed. The Natural Gas Investment Tax is charged on any person involved in the business of natural gas, and other businesses related to the production and sale of natural gas. Withholding tax is a deducted from any payment made to an individual who is a non-resident of Saudi Arabia (Otto, 28). The people targeted do not have any legal registration that allows them to engage in economic activities in Saudi Arabia. Capital gain taxes are levied on the gains made by the sale of business assets, or an individual’s fixed assets (Janjua, 42). Despite the recognition of these taxes by the Ministerial Resolution 278, this research proposal concentrates on the tax system referred to Zakat. To understand the nature of this research, this proposal will explain this concept of Zakat, and how it relates to Sharia law. Sharia law is one of the laws that govern the administration of Saudi Arabia. Saudi Arabia is an Islamic State. This has made the country to develop a system whereby everybody residing within the Saudi Arabia has to live in accordance to the principles and teachings of Islam. Paying alms to the poor is one of the teachings of Islam. Zakat Taxation system is developed from this teaching of paying alms to the poor (Hefner, 36). This research proposal analyzes the aims and objectives of the researcher. It also contains an introduction, the literature review, methodology, and conclusion. The introduction of this research proposal gives an explanation of the taxation system of Saudi Arabia. It also identifies the aims and objectives of this research, and the approach which the researcher will take, in writing this proposal. The literature review is an analysis of this concept of Zakat. It defines the Zakat system, and it explains and analysis the various writings in support or against the Zakat system. The methodology sections analyze the approach in use for this research. It further analyzes the ethical considerations that the researcher will follow, and how satisfy the principles of originality. The conclusion section will contain a summary of the major points identified in this proposal. It will also contain some recommendations that researchers and policy makers should consider while studying this concept of Zakat. Thesis: Zakat is an Islamic taxation system that promotes social development of the poor and the needy. Aims and Objectives of this research: This research aims to understand this concept of Zakat, and how the ministry of National Economy and Finance implements this taxation system. This research has three main objectives: 1. To understand the Zakat Taxation system of Saudi Arabia. 2. To analyze whether Zakat is the foundation of the social system of Islam. 3. To understand the similarities and differences between Zakat and Taxation. 4. To analyze whether it is illegal under Sharia law to take Zakat and impose Taxation on the same income. Research Questions: The following five research questions will the focus of this research, 1. What is the Zakat taxation system? 2. How do tax administrators implement the Zakat taxation system? 3. How does the Zakat taxation system fit into the social system of Islam? 4. What is the meaning of Taxation, and is Zakat an example of a taxation system? 5. What are the differences and similarities between Zakat and taxation? By providing a detailed answer to these questions, the researcher will manage to meet the aims and objectives of this research. The researcher will understand the Zakat taxation system, and how it fits into the Islamic social system. These questions will guide the researcher in finding information that touch on taxation and the similarities and difference it has with Zakat. Literature Review: Zakat is a type of tithe that Saudi Arabian companies and people pay within the laws and regulations that is laid down by Royal Decree number 17/2/28/8634. This money is calculated at a flat rate of 2.5% of an individual’s assessable amount (Hefner, 56). This section analyzes this concept of Zakat, and its legal applications in Saudi Arabia. It analyzes how Zakat is administered in Saudi Arabia. This section also contains various literatures and writings on this concept of Zakat. It identifies the various criticisms regarding its application, as well as the advantages of the system. The major law that regulates the behavior of people in Saudi Arabia is the Sharia law. Sharia law emanates from the Quran and the Sunnah. The Sunnah is a document that depicts the actions and the sayings of Prophet Mohammed, while the Quran contains the revelations of the prophet. When compared to other Islamic countries in the world, Saudi Arabia is the only country whereby the Sharia law guides all aspects of the country. The Sharia law is the constitution of Saudi Arabia (Hefner, 11). Every other law is enforceable, only if it does not violate the principles established by the Sharia law. Sharia law is a distinctive and unique system, and therefore judgments issued under this system differs greatly from the judgments issued in other jurisdictions. On this basis, judgments Saudi Arabia are not published, and they do not provide a binding precedent. This is unlike jurisdictions that practice common law. These laws are not codified, and therefore the methods of reaching judgments concerning a breach of these laws are different from the jurisdictions that practice common law (Ahmad and Athar, 197). Zakat is amongst the five pillars of Islam. The money that the government collects from this system goes to help satisfy the needs of the poor. The recipients of this aid must be people practicing Islam. This tax system is therefore imposed on Muslims, with the intention of helping fellow Muslims (Janjua, 22). This will help in eliminating inequality amongst the followers of Islam. Zakat is a law that is developed, based on the principles of Islam. This law is therefore part and parcel of the Sharia law that Saudi Arabia practices. Zakat gains legitimacy because the teachings of Quran and Hadith support its adoption and implementation. The Quran constantly talks about Zakat, and specifically in the Medinan suras (Ahmad and Athar, 197). According to the Quran, Zakat is an important method of wealth distribution. Zakat is a method of developing an economy that is based on charity, with an interest placed on the poor and homeless Muslims. It is therefore more important than taxation. The Quran further denotes that an individual who gives Zakat is a true Muslim, and such will receive a reward from their creator. Failure to give Zakat will lead to eternal damnation. Giving of Zakat is therefore an important way of purifying the soul and wealth of a Muslim. It is a sign that Muslims adhere to their covenant with their creator. The Hadith confirms these teachings of Quran, in regard to paying Zakat (Al-Ajmi, Hameeda and Nadhem, 470). The Hadith denotes that whoever does not pay Zakat does not have a covenant with God, and their prayers are not answered. Refusing to pay this type of money is therefore a sign of hypocrisy. It is therefore possible to conclude that Zakat has its background from the Islamic teachings. Zakat is therefore an Islamic ritual or duty that God imposed on all Muslims. Muslims should therefore pay it in full amount, and honestly (Ahmad and Athar, 197). This is without being asked to do so. This is the reason Sharia courts in Saudi Arabia do not impose fines or penalties on any person who evades paying these taxes. Failure to pay Zakat is a debt, and the government gives it a priority, over other debts that an individual has. These are the characteristics of the Zakat tax system (Bashi and Ahmed, 36); a. The payment and collection of Zakat is in accordance to the teachings of the Islamic Sharia law. This concept is therefore based on the principles established by the Sunnah and the Quran. The Quran denotes that Prophet Mohamed established the rules and guidelines that should guide people when they are paying the Zakat. These rules and guidelines form the basis of the Zakat accounting. b. These procedures and beliefs were emphasized by an executive regulation issued under Cabinet Resolution No 398, and the various succeeding amendments and laws. c. These executive regulations that define Zakat denote that the system is imposed on capitals, and gains emanating from these capitals. It is also imposed on profits and revenues that people or companies make while practicing trade in Saudi Arabia, or any other personal activity. Administrators also levy this tax to gains on any fixed property, or investments in the country. d. It is therefore possible to classify the above products under three major categories, namely (Al-Ajmi, Hameeda and Nadhem, 465), i. Movable Properties and this includes securities, trade offers and money. The Quran requires that administrators should impose Zakat on these assets a fixed rate of 2.5% per annum. Imposition of Zakat on livestock assets is different from the above assets. ii. Real properties such as farming lands and the products that emanate from these lands such as fruits and crops is another category. This also includes immovable properties such as factories and real estates. Zakat payments on fruits and crops ranges from between 5%, to 10%. This is in accordance to the efforts that the farmers made, and the harvests they achieved. Zakat payments on immovable properties stand at a fixed rate of 2.5% (Bashi and Ahmed, 39). iii. Any income that emanates from handcrafts and professional services are imposed a flat rate of 2.5% of the income earned. Zakat, as an Islamic concept is applied to virtually all Islamic states, but to a varying degree. Most states that practice Islam have applied this concept on a voluntary basis. Few of these states have eliminated the payment of Zakat, in its taxation system (Baamir, 17). For example in Pakistan, the authorities apply this concept partially on interests that emanates from bank accounts. The Islamic Affairs Councils, found in various states have recognized the need of implementing the Zakat. This is because it is a third pillar of Islam, and an individual cannot become a true Muslim when he or she does not practice the payments of Zakat (Salim, 37). Kuala Lumpur, another Islamic state has a law that recognizes the distribution and collection of Zakat. Unlike Saudi Arabia, citizens of Kuala Lumpur are not forced to pay the Zakat. Failure to pay is therefore not a debt to a state. In Saudi Arabia, failure to pay the Zakat is a debt that an individual owes to the state (Bashi and Ahmed, 34). To achieve efficiency in the collection of Zakat, payers have to provide a proof of their transactions and assets for purposes of documenting their expenditure and capital. Companies and people who have commercial and industrial activity are required to keep an organized record of their capital, receipts, and expenditures. This is for purposes of showing their financial transactions to enable administrators calculate the Zakat that each person has to pay (Bashi and Ahmed, 37). Commercial courts or notary publics must certify the accuracy of these books. If these laws are not met, the government will charge Zakat based on the values of assets that the business organization has (Goede, 48). This is disadvantageous because the values of the business organization might exceed the profits that the business or an individual makes over a certain period of time. It is therefore necessary for the person under consideration to comply with the requirement of maintaining a proper business record for his organization (Al-Ajmi, Hameeda and Nadhem, 466). Proper book keeping is also beneficial to business personalities. It enables these business people to have knowledge on the flow of income and capital for their organizations. Book keeping therefore helps in the growth of the business organization under consideration. Thanks to the Zakat taxation system, small scale business owners are forced to maintain book keeping records which are beneficial to them, and to the economy of Saudi Arabia (Al-Jabr and Mohammed, 260). Large scale business organizations have a much better book keeping practices, and hence this taxation system does not influence their book keeping capabilities. The Zakat and Income Tax department (DZIT) has a right to the financial information of every citizen of Saudi Arabia. It also has a right to information of every company operating in Saudi Arabia (Salim, 42). The law, under article 61 of the Income Tax law gives the DZIT powers to summon any individual or company for purposes of providing information regarding their financial and economic activities and position (Al-Ajmi, Hameeda and Nadhem, 461). The DZIT also has authority to retain the documents under consideration, in case there are suspicions that the tax payer may tamper with the documents. Article 61 of the income tax law has made it possible for the DZIT to effectively collect Zakat from everybody who is eligible to pay this tax. The DZIT has authority to seek the assistance of any institution, including the police and the courts for purposes of accessing these documents. The DZIT normally collaborates with the religious police. The religious police have the responsibility of enforcing Sharia law. Periodic payment of Zakat is a proof that an individual is faithful to his or her religious obligations. Saudi Arabia has a treaty with countries such as Australia, in regard to collection of taxes (Ahmed, 33). This treaty is referred to as the income tax treaty. This treaty has provisions for Zakat. Under this treaty, the government of Australia can collect Zakat from the citizens of Saudi Arabia living in it. This is while respecting the laws that govern Australia. Citizens of Saudi Arabia living in Australia can voluntarily send their Zakat contributions through the government of Australia. It is a religious obligation of these citizens to send their Zakat contributions (Salim, 27). In as much as Saudi Arabia requires all companies operating in the country to pay Zakat, the rules applicable to its administration is not clear. In 1964, the King issued a royal decree with a brief statement denoting that the government should collect Zakat from every joint stock organizations, companies, and people who qualify to pay Zakat (Ahmed, 53). This decree made it a requirement that the department of social security should keep and use this money. However, the decree did not state how the government should use money collected as a Zakat. It is the responsibility of administrators to identify social issues that they could channel the money under consideration (Ahmad and Athar, 197). The Zakat and Income Tax department (DZIT) later on, came up with various rules in regard to the administration of the Zakat. This is a challenge because the DZIT does not have any legal authority to create any laws in Saudi Arabia. The only authority that DZIT has is the power to clarify and interpret the existing rules in regard to income tax, and Zakat (Al-Jabr and Mohammed, 260). However, the rules are limited. It therefore becomes difficult for the citizens of Saudi Arabia to know how exactly the government uses this money. The government does not give any clear guidelines or procedures that it uses in identifying the areas where this money should go. It is the right of people to know how the government uses their taxes. Because of the difficulties in the administration of Zakat, most Islamic countries prefer that individual people should willing contribute this money to the poor, or in meeting other social needs for the benefit of Islam (Bashi and Ahmed, 33). Through this action, these people will fulfill the third pillar of Islam, with is periodic payment of the Zakat. The Quran is very specific on how people should use money collected from the Zakat. This money should go to the poor and the needy, or institutions responsible for advancing the cause of Islam. The Quran identifies eight types of people, who qualify to receive the Zakat. These people are (Aniq, 39), Muslims living in absolute poverty. Muslims who feel that they are restrained and they cannot meet their basic needs. People responsible for collecting Zakat. Non-Muslims who want to convert to Islam, or they are sympathetic to the cause of Islam. Payment of ransom, blood money, or attempting to free another person from slavery. People who have great debts, and they are unable to meet their daily needs. Street children, travelers, or foreigners. People working for God. The Hadith disqualifies the family members of the donor from receiving the Zakat. It further prohibits any individual from investing this money (Al-Jabr and Mohammed, 259). The administrators of the Zakat should strictly use this money for purposes of helping the poor, and advancing the cause of Islam. By looking at the kind of people who are to receive Zakat, it is possible to denote that Zakat is the foundation of the social system of Islam (Baamir, 52). The money collected from Zakat will help in improving the social and economic lives of its recipients. A social system, normally concerns itself with how well people live, and the economic conditions of these people. By establishing the Zakat, Prophet Mohammed believed that Muslims will manage to come out of poverty. Therefore, the main intention of Zakat is to remove poverty amongst people practicing Islam (Al-Jabr and Mohammed, 250). Zakat also helps in spreading Islam, and this is mainly because people working for God also qualify to receive this money. There are three major similarities between Zakat and Taxation. One major similarity is that an individual is obligated to pay both Zakat and taxes. This is by force if necessary. In Saudi Arabia, failure to pay Zakat means that the person under consideration is in debt to the state. The goverment requires everybody to pay taxes. Failing to pay taxes is a crime (Al-Jabr and Mohammed, 253). The Sunnah and Quran state very clearly that it is an obligation of an Islamic state to collect Zakat. Another similarity is that both Zakat and Tax are kept in a state treasury. Finally, under these two systems, an individual does not derive an immediate value or advantage. The state uses Zakat to carter for the needs of the poor, and it uses taxes for purposes of running the government. There are a number of differences between Zakat, and tax. One major difference is that only Muslims pay Zakat, while all citizens are responsible for paying taxes (Aniq, 33). Another difference is that Zakat is under the guidance of a religious principle, while taxes do not have any religious motivation behind it. Muslims pay a fixed rate of 2.5% under Zakat (Aniq, 37). Taxes have different rates, and it is the duty of the government to decide the rates of taxes people will pay. Based on these arguments, Zakat and Taxation are two different concepts. Taxes are based on secularism, while Zakat is based on religious principles. In as much as Zakat is a religious type of giving, it has come under criticism that money collected through this means goes towards aiding terrorism (Burr and Robert, 59). Terrorist organizations such as Al-Qaeda, Jemaah Islamiyah, Abu Sayyef, and Hamas, have received thousands of dollars that emanate from individual donations to charities, through the Zakat payments (Aniq, 41). In conclusion, Zakat is an important pillar of Islamic faith. The Quran and Sunnah require Islamic governments to impose this type of taxation system. It is due to this requirement that the Saudi Arabia made it obligatory for every Muslim in the state to pay this type of money. Once Muslims make the payments, the department of DZIT identifies social issues and concerns that the government should spend the money on. The Quran requires the government to use this money for purposes of helping the poor, and advancing the cause of Islam. Methodology: Introduction: This research will mainly use qualitative methods of data collection. Qualitative research focuses mainly on gathering verbal data, as opposed to measurements (Glenn, 36). The researcher then analyzes the information under his possession in a manner that is subjective, interpretative, diagnostic, and impressionistic. Under this research, the researcher intends to examine the concept of Zakat, and why people practice this taxation system. This situation satisfies the major characteristics of researchers who use qualitative research (Jha, 33). These researchers normally aim at understanding deeply the behavior of human beings, and the reasons why they behave in a certain manner. This technique will help the researcher to understand deeply why the King of Saudi Arabia issued a royal decree authorizing his government to collect Zakat. This method will help the researcher to understand how this tax is collected, and the structures put in place for purposes of collecting this tax. Qualitative research is also sufficient for this type of research mainly because it deeply focuses on a particular case (Jha, 47). Any general conclusions without adequate proof are mere assumptions and propositions. The researcher used two major types of qualitative research. These types are primary and secondary methods of qualitative research (Glenn, 22). Primary Methods: The researcher intends to use one primary method of data collection. The method that the researcher intends to use is the interview. The use of an interview is a very important method of data collection (Jha, 41). This is because the researcher will manage to get detailed information regarding the importance and administration of Zakat in Saudi Arabia. The use of the interview will enable the researcher to interact with an Islamic professional who has knowledge and understanding of the Zakat system. While conducting an interview, the target populations are Islamic scholars. These people have extensive knowledge on Zakat and its administration. The information that the researcher aims at finding from these people is this concept of Zakat, and how the Quran and the Sunnah define it. The researcher will ask five documented questions to these scholars of Islam. The questions are, What is Zakat? How does the Quran and Sunnah define Zakat? Who is responsible for collecting Zakat? Who should receive Zakat? What differences exists between Zakat and taxation? The method in which the researcher will use to record the conversations is the use of a digital tape recorder (Glenn, 41). It helps in preserving data. While conducting these interviews, the researcher will also use undocumented questions. These are questions that the researcher will ask, for purposes of getting some clarity regarding particular issues or points raised by the Islamic scholars. Secondary Methods: Under secondary method, the researcher will rely mainly on books, journals, and newspaper articles. The researcher will conduct a library researcher for purposes of finding books and journals that talk about the tax administration system in Saudi Arabia. Books and Journals are a method of this research (Glenn, 36). They contain information that is tested by professionals in the subject under consideration. As secondary sources of information, they contain research that the author has already analyzed and verified their reliability. Books and Journals will, therefore, consist of an important source of information for this research (Glenn, 44). Newspaper articles are also an important source of information that the researcher will use. The researcher will look for newspaper articles that contain opinions regarding Zakat, and its administration in Saudi Arabia. Getting this information will help the researcher to understand this concept of Zakat, from the views of other people. Getting information from many sources is important because the researcher can compare this information to check whether they are consistent (Jha, 27). Consistent information will mean that the data is reliable and accurate. Ethics In every research, a researcher has to consider some ethical concerns. In this research, there are some important ethical practices that the researcher will have to meet. One ethical concern is to produce an original research that is absolutely free from plagiarism (Glenn, 51). In avoiding plagiarism, the researcher will have to acknowledge the use of every borrowed word in this research (Jha, 71). During an interview, the researcher will tell the population on the reasons for the interview, and how the results will assist in this research. The researcher will also protect the privacy of the population. This is because most people participating in research always like to hide their identity. Conclusion: The main method of data collection the researcher will use is qualitative analysis. Qualitative analysis helps the researcher to deeply understand human behavior. This project aims at understanding the concept of Zakat. Paying Zakat is a religious obligation of all Muslims, and it is the sixth pillar of Islam. Under qualitative research, the researcher will use primary and secondary methods of data collection. Primary methods involve the collection of data by the researcher himself. Secondary data involves reliance on research of another person. This mainly involves the use of books, journals, and newspaper articles. Ethics is an important aspect in every research. Without proper observance of ethics, chances are high that the research will not achieve any aspects of validity and reliability. Conclusion and Recommendations: Zakat is an important Islamic religious activity. The constitution of the government of Saudi Arabia is the Sharia law (Bashi and Ahmed, 33). These are laws derived from the teachings of the Quran, and the Sunnah. As an Islamic state, the King of Saudi Arabia made it mandatory for all its Islamic citizens to pay Zakat. This type of tithe goes into helping the poor, the vulnerable in the society, and for advancing the cause of Islam. This makes Zakat to be an important pillar of Islamic social system. The Quran gives obligates any Islamic government to collect Zakat. Islamic states such as Kuala Lumpur, Pakistan, etc do not require its citizens to pay Zakat. These countries argue that religion is an individual’s belief, and hence complying with the provisions of Islam is an obligation of an individual. Therefore, there is no need of forcing these people to pay Zakat. There are numerous differences between Zakat and taxation. One major difference is that Zakat is a religious obligation, where as payment of taxes is a secular obligation. The Quran has a standard rate an individual should pay Zakat that is 2.5% (Bashi and Ahmed, 31). The government that establishes the rates of taxes an individual or company has to pay. The use of qualitative research is an effective tool in helping the research understand thee administration and effects of Zakat in Saudi Arabia. Saudi Arabia imposes Zakat and Taxation on the same income of an individual (Burr and Robert, 36). This is not haram, because Zakata is used for social purposes while the government uses tax to provide economic services to its people. This is because qualitative analysis concerns itself with understanding human behavior. To effectively understand the social implications of Zakat, government and research institutions have to provide more funding to researchers. The researchers have to conduct a case study analysis of this concept of Zakat, identifying areas where these payments are useful, and areas where these payments are not useful. Through these studies, researchers will manage to answer whether charging Zakat and taxes on the same items is fair or not. Works Cited: Ahmad, Moid U., and Athar Mahmood. "Zakat fund – concept and perspective." International Journal of monetary Economics and Finance 2.3/4 (2009): 197. Print. Ahmed, Habib. Role of Zakah and Awqaf in poverty alleviation. Jeddah, Saudi Arabia: Islamic Development Bank, Islamic Research and Training Institute, 2004. Print. Al-Ajmi, Jasim, Hameeda Abo Hussain, and Nadhem Al-Saleh. "Decisions on capital structure in a Zakat environment with prohibition of riba: The case of Saudi Arabia." The Journal of Risk Finance 10.5 (2009): 460-476. Print. Al-Jabr, Yahya, and Mohammed Al-Sehali. "Work Methodology of Zakat and Tax Objection Committees in the Kingdom of Saudi Arabia." Journal of King Abdulaziz University- Economics and Administration 20.2 (2006): 249-283. Print. Aniq, Ahmad Fathan. Zakat discourse in Indonesia: teachers resistance to zakat regional regulation in East Lombok. Jakarta: Directorate of Islamic Higher Education, General Directorate of Islamic Education, Ministry of Religious Affairs, 2012. Print. Baamir, Abdulrahman Yahya. Sharia law in commercial and banking arbitration law and practice in Saudi Arabia. Burlington, VT: Ashgate, 2010. Print. Bashi, Insaf, and Ahmed Mansour. "Using the Financial Position to Calculate Zakat on Trade." Journal of King Abdulaziz University-Islamic Economics 18.1 (2005): 31-56. Print. Burr, Millard, and Robert O. Collins. Alms for jihad: charity and terrorism in the Islamic world. Cambridge: Cambridge University Press, 2006. Print. Glenn, Jerome Clayton. Handbook of research methods. Jaipur, India: Oxford Book Co., 2010. Print. Goede, Marieke de. Speculative security the politics of pursuing terrorist monies. Minneapolis: University of Minnesota Press, 2012. Print. Hefner, Robert W.. Shariʻa politics Islamic law and society in the modern world. Bloomington: Indiana University Press, 2011. Print. Janjua, Zia. Manual of zakat & ushr laws. Lahore: Nadeem Law Book House, 2010. Print. Jha, N. K.. Research methodology. Chandigarh: Abhishek Publications, 2008. Print. Otto, Jan Michiel. Sharia and national law in Muslim countries tensions and opportunities for Dutch and EU foreign policy. Leiden: Leiden University Press, 2008. Print. Salim, Arskal. The shift in Zakat practice in Indonesia from piety to an Islamic socio-political- economic system. Chiang Mai: Asian Muslim Action Network :, 2008. Print. 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