Zakat Profesı as Tax Deductıon in Modern Tax Systems: A Trıangulatıon of Systematıc Lıterature Revıew Insıghts and Bıblıometrı Trends

In Islamic fiscal thought, zakat holds a central position not only as a religious obligation but also as a socioeconomic instrument capable of promoting equitable wealth distribution and poverty alleviation. Empirical studies indicate that recognizing zakat within tax systems could significantly influence tax compliance behaviour. Research has shown that taxpayers' perception of fairness and trust in zakat management directly correlates with their willingness to fulfil tax obligations. Well-administered zakat can substitute taxable responsibilities for Muslims under Islamic law. This concept is relevant in countries like Indonesia and Malaysia, where zakat institutions are legally recognized and maintained (Aziz et al., 2024; Obaid et al., 2020). Including zakat in contemporary tax systems has been controversial, especially considering professional income and its possible tax exemption. Some Muslim-majority nations treat zakat and taxes as separate duties, whereas others permit complete or partial zakat deductions. As modern tax systems evolve, the possibility of integrating zakat, exceptionally professional zakat, into formal taxation frameworks has gained attention. Integrating zakat with income tax faces challenges in its implementation within the framework of contemporary tax laws and administration. These challenges include complex regulatory issues, a lack of understanding of the zakat mechanism among taxpayers, and potential resistance from various parties who may feel threatened by the changes. This study aims to fill the existing research gap by conducting a systematic review and bibliometric of global trends related to zakat as a tax deduction and achieve SDGs 1 (No Poverty) by using zakat for economic inclusion as well as SDGs 16 (Peaceful Institutions) by encouraging the professionalism institutions through zakat and tax data integration. JEL Codes: H26, Z12, O17 Keywords: Zakat, Tax Reduction, Islamic Finance, Systematic Review, Bibliometrics, Fiscal Policy