Fiscal Justice in Islamic and Conventional Systems: A Thematic Analysis of Zakat and Taxation

Abstract

This study aims to analyze the construction of fiscal justice within Islamic and conventional fiscal policies through a comparative examination of zakat and taxation as primary fiscal instruments. The issue of fiscal justice has become increasingly significant in the context of rising economic inequality and the growing demand for more equitable redistribution systems. However, existing studies have largely focused on normative and quantitative approaches, with limited attention to the underlying meanings that shape these systems. This research adopts a qualitative approach using thematic analysis to identify patterns of meaning derived from policy documents, institutional reports, and relevant academic literature. The findings reveal that fiscal justice in Islamic and conventional systems is grounded in fundamentally different paradigms. Zakat represents a moral-spiritual form of justice oriented toward recipients’ needs and internal legitimacy, whereas taxation reflects an administrative form of justice based on the ability to pay and institutional legitimacy. Furthermore, the study demonstrates that the relationship between zakat and taxation is not inherently dichotomous but potentially complementary, although their integration remains largely administrative and has yet to address deeper conceptual dimensions.This study contributes to the literature by conceptualizing fiscal justice as an interpretative construct shaped by the interaction between values, policy structures, and social perceptions. Practically, the findings highlight the need for fiscal policy design that not only emphasizes economic efficiency but also incorporates social legitimacy and contextually grounded notions of justice.Keywords: Islamic Economics, Ibn Khaldun, Economic Policy