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Shariah view on consumption tax: Malaysian GST and SST as case studies

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dc.contributor.authorSaba' Radwan Jamal Elatrash
dc.contributor.authorBurhanuddin Lukman
dc.contributor.authorMahadi Ahmad
dc.date.accessioned2021-12-29T03:26:06Z
dc.date.available2021-12-29T03:26:06Z
dc.date.issued2019
dc.description.abstractA consumption tax is a levy on the purchase of goods and services made by consumers as a source of revenues for the governments. This research aims at investigating the Shariah point of view on the compatibility of imposing a consumption tax like the GST and SST on goods and services purchased by consumers. The research used a qualitative method and relied on Islamic primary, secondary sources, relevant laws of Malaysia and other relevant materials. The findings of the research showed that tax is permissible with conditions, but consumption tax is not encouraged in Islam, whether on goods and service bought by the end-users except if the government is compelled by necessity to resort to it.en_US
dc.identifier.citationAhmad, Mahadi and Elatrash, Saba' Radwan Jamal and Lukman, Burhanuddin. (2019). Shariah view on consumption tax: Malaysian GST and SST as case studies. Malaysian Journal of Consumer and Family Economics, 22, pp. 28-41.en_US
dc.identifier.issn1511-2802
dc.identifier.urihttps://ikr.inceif.org/handle/INCEIF/3494
dc.languageEnglish
dc.language.isoengen_US
dc.publisherMalaysian Consumer and Family Economics Association (MACFEA)en_US
dc.rights2019. Malaysian Consumer and Family Economics Association
dc.sourceSEDONA
dc.subjectConsumption taxen_US
dc.subjectSSTen_US
dc.subjectGSTen_US
dc.subjectImam al-Haramaynen_US
dc.titleShariah view on consumption tax: Malaysian GST and SST as case studiesen_US
dc.typeJournal Articleen_US
dlc.maintopicFiqh muamalaten_US
dspace.entity.typePublication
ikr.doctypeScholarly Works
ikr.topic.maintopicFiqh muamalaten_US
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relation.isAuthorOfPublication.latestForDiscovery538802b4-db52-486b-8c50-6dd4dcdf6433
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