ZAKAT SYSTEMS IN THE BUKHARA EMIRATE AND MALAYA (LATE 19TH-MID 20TH CENTURIES)

Abstract

This research compares the influence of the two imperialist powers on the zakat systems of Muslim countries of Uzbekistan and Malaya during the Imperial powers’ reign. This work also attempts to identify reasons as to why the colonists had taken actions toward changing the old systems of tax collections as well as zakat collections. This study intends to clarify the socio-political life in the countries under the focus during imperial powers’ regime and to identify similar and different characteristics of the taxation and zakat systems of these countries during that period. During the colonial time, the colonists in Uzbekistan saw an opportunity to develop conventional taxation system and totally end zakat and traditional tithe systems. However, in Malaysia, the colonists introduced a dual system where both zakat and taxation systems had developed simultaneously. This paper highlights the zakat practices of pre-colonial and colonial Uzbekistan and Malaya. The main objective of this paper is to find the main similarities and differences of the imperialists’ influence on the structural level of taxation and zakat systems between the countries studied. This paper 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. Overall, this research also found some important differences that arose because of the intervention of the colonialists, where the British Empire helped in establishing centralised zakat collection, whereas Russian Empire totally abolished the zakat system by turning it into conventional taxation.