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ZAKAT, KHARĀJ, ’USHR, AND JIZYA AS THE INSTRUMENTS OF ISLAMIC PUBLIC FINANCE: A CONTEMPORARY STUDY
The aim of this article is to find out the conceptual construction of zakat (alms) and taxes in Islamic public finances. Its significance is to propose an alternative for Islamic public policy. It also means to enhance literature on Islamic public finance. This qualitative study is an explorative-an
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