MUSTAFA, Murtala Oladimeji .Abioye Ph.D.
University of Abuja, Abuja, Nigeria, and
Siti Normala Sheikh Obid Ph.D.
International Islamic University Malaysia
Abstract
Over a decade ago, states that adopted Shariah legal system, in the northern part of Nigeria as well as non-governmental organizations in the southern western part re-introduced institutionalized zakat management but only fragmented knowledge of status of this initiative is available despite increasing calls for large scale studies by past researchers. Considering the position of Nigeria as the 6th Muslim majority country of the world and the incidence of poverty in the country, existence of an effective zakat management is imperative. The amount of public fund that goes into the new zakat institutions also justifies study that provides necessary visibility about their activities. Accordingly, this paper reports the findings from the exploratory phase of a large scale research on zakat management covering the federal capital territory and 15states of Nigeria. To achieve the major aim of describing the modes of zakat management in the country, the methodology counts on field interview, written documents and internet resources. From the study, it is evident that a nationwide zakat institution may not be suitable for Nigeria, a supervisory body will be necessary for uniformity in operation, Fatwa committee should be constituted to address technical issues and government should consider granting of tax relief to zakat payers. Given the scope and objective of the current study, it should constitute a significant contribution to zakat management literature and also serve as guide to future researchers
Keywords: Zakat management, Fatwa Committee, Tax Relief, Exploratory Phase
INTRODUCTION
It has long been acknowledged that Zakat institutions across the globe can benefit immensely if information on zakat management among Muslim countries can be effectively
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