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Document Details
Document Type
:
Article In Journal
Document Title
:
The Impact of Zakat on the Cash Flow in the Kingdom of Saudi Arabia: A Comparative Study
أثر نظام الزكاة والضريبة في المملكة العربية السعودية على حجم التدفق النقدي
Subject
:
Articles
Document Language
:
Arabic
Abstract
:
Cash flow is a major and critical input in the capital budgeting decision of private firms. Cash flow has been analyzed under taxes and inflation. However, zakat has never been analyzed. Zakat has different base and rates compared to other systems, therefore, it requires an intensive analysis. This study analyses and compares the impact of zakat with that of Saudi and American tax systems. Two models were developed, and an empirical analysis was performed. The results support the hypothesis of a lesser impact for zakat. Under equal discount rates and initial investments, zakat tends to accept more projects than the other two tax systems.
ISSN
:
1018-7383
Journal Name
:
Islamic Economics Journal
Volume
:
3
Issue Number
:
1
Publishing Year
:
1411 AH
1991 AD
Number Of Pages
:
20
Article Type
:
Article
Added Date
:
Sunday, October 11, 2009
Researchers
Researcher Name (Arabic)
Researcher Name (English)
Researcher Type
Dr Grade
Email
ياسين عبد الرحمن جفري
YASEEN JEFREY
Researcher
غازي عبيد مدني
GHAZI MADANI
Researcher
عبدالرحمن محمد باشيخ
MOHAMMAD BASHAIKH
Researcher
Files
File Name
Type
Description
20988.pdf
pdf
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