The theory of Zakah and its application in the Sudan (1980-88) (Ph.D. Thesis)

This thesis evaluates zaka and how it has affected both tax and fiscal policies and systems in Sudan. The work begins with the objectives and methodology utilized, and provides a foundation of the structure of the economy of Sudan. The thesis also illustrates tax and fiscal policies relevant to this case, particularly with regards to zaka and its use as a tax reform policy. Major developments in zaka are also highlighted. Zaka has great potential in Sudan as a method of tax reform and source of social justice.