Towards A Unified Zakat System

For this purpose, this study has developed a path ofenquiry which the researcher hopes will lead to theformation of a definite frame of perceptions to help in thedrawing up of Zakat policy in the future.The field study was undertaken in the Gulf States as theyhave (except Saudi Arabia) identified a potential readinessto apply a unified Zakat system. In anticipation of thesenew tendencies growing in the Gulf States towards forming aZakat institution, the study has tried to establish a basisfor accounting procedures which respond, firstly, to thereligions rules and, secondly, to present day developmentrequirements.Under the current conditions of the Zakat Department, thesurvey study suggests that about 40 percent of Zakat payerswould attempt to evade paying Zakat to officialinstitutions. Although these Zakat payers do not reject theduty of paying Zakat, they believe that it is theirprerogative to give Zakat to the recipients of their ownchoice. Moreover, they strongly believe that Zakatrepresents an exclusive relationship between individualMuslims and Allah, and some of them do not trust theircompanies to evaluate and pay Zakat on their behalf.284