تلخیص
During the colonial period, the zakat system in both Uzbekistan and Malaysia
experienced serious changes due to imperial powers’ intervention. The zakat system
was an important source of economy for these states. This paper highlights the zakat
practices of pre-colonial and colonial Uzbekistan and Malaysia, and clarifies the nature
of encounters of different civilizations such as Islamic and Christian in these regions.
The main objective of this study is to find similarities and differences in the
imperialists’ influence on structural level of taxation and zakat systems between the
countries studied. This study reveals that there are similarities such as in the
administration of zakat collection after the arrival of the imperial powers, where in both
countries, the colonial powers appointed supervisors over local zakat collectors, in
order to control revenues. This research also found some important differences that
arose because of the intervention of the colonialists, where British helped in
establishing centralized zakat collection, whereas Russians totally abolished zakat
system by turning it into conventional taxation.
Avazbek Ganiyev Oybekovich, Dr. Mohammad Ayaz, Dr. Hassan Shakeel Shah. (2017) The Role of the Zakat System during the Colonial-period in Malaysia and Uzbekistan: A Comparative Analysis, Islamic Banking and Finance Review, Volume 4, Issue 1.
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