During the 9th century , Zakah has been levied in Madina as compulsory pay ment under the rule of Prophet Muhammad. During the colonial era, taxes were being levied as government revenue to accomplish colonial government objectives. The aim of this paper is to examine conceptually the equity and fair ness available in Zakah over taxation. Findings show that Zakah should be recognized as an equity and fair mode of payment. This study made an assumption, based on the information available at the centre of collection located in University of Putra Malaysia Serdang and the one from Amana Islamic Bank in Dar es Salaam, Tanzania, as evidence of equity of Zakah over taxation. As a result, properly managed and dispersed Zakah may aid in the promotion of good ethics, the reduction of dependency on external borrowing, and the empowerment of the poor to end their poverty.
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