Conventional taxation vs Islamic taxation: Al-zakah system's possible implementation challenges in Turkey

Taxation is an inseparable part of any modern economy that aims at attaining prosperity, welfare, and income and wealth redistribution in the conventional mindset. Following the theory of taxation in Islam, Al-Zakah represents a superior unique tool that holds the ability to carry out the same objective of conventional taxation and amend the missing equity that taxes alone cannot fulfill, with a moral and a spiritual dimension. The fact that the UNCHR established an official refugee zakah fund that can cover almost all of its humanitarian budget, ensures the potential economic power of Al-Zakah. The thesis critically compares the main features of conventional and Islamic taxation. Next, it exhibits an "Input-Output" zakah model that differentiates Al-Zakah from taxes in terms of origin and concept, enforcement, and objectives, even if they share some similarities. The thesis also contributes to current literature with empirical evidence concerning the possible implementation challenges of Al-Zakah in Turkey. After analyzing the answers of 142 Turkish citizens, the results reveal that the lack of religious awareness and secular vs. Islamic law enforcement are primary reasons for the current participants' non-payment of zakah. Moreover, the study identifies the lack of trust in private institutions that collect and distribute Al-Zakah in Turkey as a possible reason why zakah collection in Turkey is below its potential. The results also identify institutions that participants are willing to trust to collect and distribute their zakah payments. Finally, the thesis makes some recommendations to policymakers regarding zakah payment in Turkey.