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 TypeDr GradeEmail
ياسين عبد الرحمن جفري YASEEN JEFREYResearcher  
غازي عبيد مدني GHAZI MADANIResearcher  
عبدالرحمن محمد باشيخ MOHAMMAD BASHAIKHResearcher  

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