Strengthening Islamic Fiscal Governance: Socio-Legal Analysis of Culinary Taxation in Asia, Africa, Europe
DOI:
https://doi.org/10.5281/zenodo.20102204Keywords:
Islamic Fiscal Governance; Culinary Taxation; Fiqh Siyasah Maliyah; Maslahah; Comparative Socio-Legal AnalysisAbstract
Background: Islamic fiscal governance integrates law, ethics, and public finance in Muslim-majority societies. Culinary taxation policies illustrate how modern fiscal systems can align with Islamic principles of justice, transparency, and public welfare. This study examines such policies across three continents—Asia, Africa, and Europe—focusing on Indonesia, Malaysia, Nigeria, and Lithuania.
Methods: A qualitative comparative socio-legal approach was applied. Data were collected from policy documents, scholarly literature, and media discourse. The analysis employed fiqh siyasah maliyah, the principle of maslahah, and socio-legal theory to assess legal interpretation, ethical alignment, and public legitimacy across diverse legal, institutional, and cultural contexts.
Results: All countries use taxation to support public welfare, but implementation varies: Indonesia employs decentralized regional regulations; Malaysia integrates Islamic administrative frameworks; Nigeria uses hybrid Sharia-civil law systems; and Lithuania applies secular legal structures. Policies aligned with justice, proportionality, and transparency achieve higher public acceptance, whereas misaligned implementation produces socio-economic tensions and limits legitimacy.
Discussion: Islamic fiscal principles demonstrate flexibility across political, legal, and cultural contexts. Harmonizing fiscal objectives with ethical and welfare-oriented principles fosters public trust and positive socio-economic outcomes. Institutional capacity, legal pluralism, and ethical communication are key factors in effective implementation.
Conclusion: Comparative analysis confirms that Islamic fiscal governance can coexist with contemporary taxation systems when guided by ethical and socio-legal principles. Principles of maslahah, justice, proportionality, and transparency enhance legitimacy and socio-economic balance across contexts.
Novelty: This study offers a multi-continental socio-legal framework linking Islamic fiscal ethics with contemporary taxation, showing practical adaptability in diverse modern settings.
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