Publication: Islamic Perspectives on Environmental Tax A Review of Literature
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Date
2023
Authors
Journal Title
Journal ISSN
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Publisher
Fakulti Ekonomi dan Muamalat, Universiti Sains Islam Malaysia
Abstract
Allah makes this earth a shared place for humans and other living creatures, including water, air and soil, to grow, harness and interact. As the superior creation, humans play significant roles in protecting the earth from destruction, ensuring its sustainability and necessitating it as a safe place for future generations. Indeed, poor human behaviours and awareness of preserving the earth have caused countless negative environmental impacts (e.g. landslides, floods, bushfires, haze, deforestation, pollution), and climate changes warrant laws and punitive controls. Many Muslim countries have introduced environmental tax as one of the tools to punish polluters and change their behaviour. While Islam allows tax to be collected by the government to develop a country, little is known in the context of environmental tax. This paper aims to analyse the Islamic perspectives on environmental taxes. A qualitative research methodology was adopted by thematic analysis of published books, articles and research papers. The analysis shows that while there are numerous research articles on Islam and the environment, only one empirical study (Al-Rawi et al., 2022) examines the Islamic perspectives on environmental tax. The study found that Islamic scholars have different opinions about environmental tax. Those on the supporting side explain that the environment considers a penalty or fine for causing damage to society, which makes it justifiable in Islam. However, the implementation must be carefully designed to ensure fairness and avoid unnecessary burdens to the public. More research should be undertaken to gather more opinions from the experts and compare other types of taxes permissible in Islam.
Description
10th INTERNATIONAL ISLAMIC ECONOMIC SYSTEM CONFERENCE 2023 (I-iECONS 2023) : “Sustainable Development through Innovative Economic Transformation” /Editors : Amalina Mursidi, Agoos Munalis Tahir, Suhaida Herni Suffarruddin, Norfhadzilawati Rahim, Murad Ali Ahmad Al-Zaqeba, Muhammad Iqmal Hisham Kamaruddin
Conference Dates: August 14 2023 | Conference Location: Millennium Makkah Al Naseem Hotel Mecca Saudi Arabia
Organized by Faculty of Economics and Muamalat
Keywords
environmental tax, Islamic perspectives, review of literature
Citation
Muhammad, I. . (2023). Islamic Perspectives on Environmental Tax: A Review of Literature. I-IECONS E-Proceedings, 10(1), 123–129. https://doi.org/10.33102/iiecons.v10i1.130