THE THEORETICAL FRAMEWORK OF EFFECTIVENESS OF ZAKAT INTUITION IN ZAKAT, CUSTOM AND TAX IN SAUDI ARABIA: TOOLS AND CHALLENGES

Abstract

Abstract: This study aims to investigate the theoretical framework of effectiveness of zakat intuition in Zakat, Custom and Tax in Saudi Arabia: tools and Challenges. The problem is the absence of effective Zakat institutions in procedures hinders the proper monitoring of Zakat collection and its allocation. The study highlighted the importance of effectiveness of zakat institution in Zakat, Custom and Tax in Saudi Arabia (ZACTA) in Saudi Arabia. This study followed quantitative research method approach to investigate the theoretical framework of effectiveness of zakat intuition in Zakat, Custom and Tax in Saudi Arabia: tools and Challenges. The findings of study reveal that the General Authority for Zakat and Income Tax (GAZT) was founded in 1951 with the main purpose of collecting trade Zakat from both Saudi Arabian nationals and resident residents of the Gulf Cooperation Council (GCC) nations. The historical practice of zakat has been crucial in promoting social solidarity and reducing economic inequalities within the Muslim community. It functions as a means of distributing resources to assist the underprivileged and disadvantaged sectors of society, therefore promoting the general well-being of the community. This study recommends that ZACTA have to cover poor people and who need support.