A framework to analyse efficiency and governance of zakat institutions

• Main Authors: Wahab, Norazlina Abd., Abdul Rahman, Abdul Rahim
• Format: Article
• Language: English
• Published: Emerald Group Publishing Limited 2011
• Subjects: HB Economic Theory
• Online Access: http://irep.iium.edu.my/14509/1/A_framework.pdf; http://irep.iium.edu.my/14509/
• Institution: Universiti Islam Antarabangsa Malaysia

This paper aims to present a conceptual model on the efficiency and governance of zakat institutions that are responsible in collecting, managing and distributing zakat in Malaysia. Zakat is an Islamic religious “tax” charged on the rich and well-to-do members of the community for distribution to t...