Objective - In Islamic economic theory, Zakat is pivotal as a religious duty and a tool for fostering wealth distribution and reducing poverty. Incorporating Zakat into tax frameworks may substantially impact either the zakat intention or taxpayer compliance.

Methodology/Technique - This study examines the integration of Zakat within tax systems as a mechanism for poverty alleviation (SDG 1) and institutional strengthening (SDG 16) through a dual-method analysis combining a Systematic Literature Review (SLR) and Bibliometrics. Analyzing 150 Scopus-indexed articles (2015–2025) screened via PRISMA to 22 key studies, we employ Bibliometrix (biblioshiny) and VOSviewer to map: (1) co-authorship networks, (2) keyword co-occurrence trends, and (3) topics' impacts.

Findings - Reveal three critical insights. First, professional Zakat-tax integration has significant potential for reducing the tax burden, especially in Muslim-majority countries, while enhancing compliance through religious-economic synergy, as well as for achieving SDGs 1 and 16. Second, research focus has shifted from conceptual debates to empirical evaluations of digital zakat systems. Third, policy fragmentation persists, with a few studied countries achieving complete zakat-tax harmonization.

Novelty - The study contributes a novel compliance-efficiency framework for policymakers, demonstrating how zakat deductions can simultaneously advance SDGs targets when coupled with institutional reforms. This study pioneers the examination of how Zakat-tax integration dually influences Zakat intention and tax compliance.

Type of Paper - Review

Keywords: Professional zakat; tax deduction; SDGs; modern tax system; SLR; PRISMA; bibliometric

JEL Classification: H20, M48

URI: http://gatrenterprise.com/GATRJournals/AFR/vol10.2_1.html

DOI: https://doi.org/10.35609/afr.2025.10.2(1)

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