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Keywords: Taxes
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Journal Articles
Journal of Islamic Accounting and Business Research (2011) 2 (1): 43–62.
Published: 19 April 2011
...Norazlina Abd. Wahab; Abdul Rahim Abdul Rahman Purpose This paper aims to present a conceptual model on the efficiency and governance of zakat institutions that are responsible in collecting, managing and distributing zakat in Malaysia. Zakat is an Islamic religious “tax...

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