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Islamic Perspectives on Environmental Tax A Review of Literature

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dc.contributor.authorIzlawanie Muhammaden_US
dc.date.accessioned2024-05-30T07:06:47Z
dc.date.available2024-05-30T07:06:47Z
dc.date.issued2023
dc.description10th 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 Muamalaten_US
dc.description.abstractAllah 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.en_US
dc.identifier.citationMuhammad, 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.v10i1.130en_US
dc.identifier.doi10.33102/iiecons.v10i1.130
dc.identifier.epage129
dc.identifier.issn2805-4741
dc.identifier.spage123
dc.identifier.urihttps://epiiecons.usim.edu.my/index.php/eproceeding/article/view/130
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/17173
dc.publisherFakulti Ekonomi dan Muamalat, Universiti Sains Islam Malaysiaen_US
dc.relation.conference10th International Islamic Economic System Conference 2023 (I-iECONS 2023)en_US
dc.subjectenvironmental tax, Islamic perspectives, review of literatureen_US
dc.titleIslamic Perspectives on Environmental Tax A Review of Literatureen_US
dc.typeArticleen_US
dspace.entity.typePublication

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