Purpose

Although Zakah is the cornerstone of the social protection system in Muslim societies, providing relief to those in need and collecting funds from those who have access to money and property, many administrative and legal improvements need to be made to ensure that Zakah funds are managed effectively and efficiently in Muslim states. It is therefore important to recognize why some Muslims are not paying their Zakah through Zakah authorities. The purpose of this paper is to propose a viable and comprehensive research model, derived from an economic and socio-psychological perspective, to provide a richer understanding of Zakah payers’ compliance behaviour.

Design/methodology/approach

Drawing on extant literature, this study offers a conceptual framework for a better understanding of compliance behaviour by proposing an economic and socio-psychological model based on Fischer’s tax compliance model, which could be applied cautiously in an Islamic setting like Zakah.

Findings

The four main categories of the Fischer model are derived from socio-psychological and economic perspectives, namely, attitude and perception (system fairness, ethics and peer influence); Zakah system structure (Zakah law complexity and law enforcement); non-compliance opportunity (education level, wealth source and occupation); and demographic factors (age and gender). Each has much to offer in understanding Zakah payers’ compliance decisions. To suit the nature of Zakah, the influence of Islamic religiosity and the moderating effect of trust in the Zakah institution are incorporated into the model.

Practical implications

Those Muslim communities that strive to have functional Zakah systems to search for solutions to the perennial problem of low Zakah funding and its damning consequences, are offered a compliance model for systematically assessing Muslims’ compliance behaviour with Zakah provisions. This framework is anticipated to offer invaluable input to policymakers in streaming and strategizing the minimization of losses of Zakah revenue to Zakah authorities.

Originality/value

Although behavioural models such as the theory of reasoned action and the theory of planned behaviour have been extensively used in Zakah compliance studies, to the best of the authors’ knowledge, this study is perhaps the first to apply a socio-psychological and economic framework, emerging from tax literature, in the Zakah environment to develop fully understanding of Zakah payers’ compliance decisions.

中文翻译：

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穆斯林国家对扎卡族的遵守：经济和社会心理学的角度

目的

虽然扎卡是穆斯林社会社会保护体系的基石，可以为有需要的人提供救济，并向有钱和财产的人收取资金，但仍需要进行许多行政和法律方面的改进，以确保对扎卡的资金进行有效管理在穆斯林国家有效地进行。因此，重要的是要认识到为什么一些穆斯林不通过扎卡当局支付他们的扎卡费用。本文的目的是从经济和社会心理学角度提出一种可行且全面的研究模型，以便对Zakah付款人的合规行为有更深入的了解。

设计/方法/方法

本研究借鉴现有文献，通过提出一种基于菲舍尔税收合规模型的经济和社会心理模型，为更好地理解合规行为提供了一个概念框架，该模型可以谨慎地应用于像扎卡这样的伊斯兰环境中。

发现

Fischer模型的四个主要类别是从社会心理学和经济角度得出的，即态度和看法（系统公平性，伦理和同伴影响力）；Zakah系统结构（Zakah法律复杂性和执法）；不合规的机会（教育水平，财富来源和职业）；和人口统计因素（年龄和性别）。每个人在了解Zakah付款人的合规决策方面都可以提供很多帮助。为了适应Zakah的性质，将伊斯兰宗教信仰的影响和对Zakah机构的信任的调节作用纳入模型。

实际影响

那些努力拥有功能性Zakah系统以寻找解决方案的长期问题的长期穆斯林Zakah资金及其致命后果的穆斯林社区，被提供了一个遵从模型，以系统地评估穆斯林对Zakah规定的遵从行为。预计该框架将为决策者提供宝贵的意见，以制定决策流程并最大限度地减少Zakah收入对Zakah当局的损失。

创意/价值

尽管Zakah依从性研究已经广泛使用了诸如理性行为理论和计划行为理论之类的行为模型，但据作者所知，该研究可能是第一个应用社会心理和经济框架的研究，在Zakah环境中从税收文献中脱颖而出，以充分理解Zakah付款人的合规决策。