Fiscal Activism

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This document discusses using zakat, an Islamic wealth tax, to help finance sustainable development goals in Kenya. It asks whether religious funds from zakat can be included in development finance under Kenya's legal system. While Kenya's legal system separates law and religion, the author argues that applying human rights principles can bring fiscal systems together for a common purpose. This would allow the Kenyan government to expand its revenue base through zakat and take a more inclusive approach to development finance. The document examines operational challenges of the legal/religious interface and whether zakat payers' redistributive actions could support fiscal activism to mobilize more domestic revenue.

Fiscal Activism:
Operational
Dimensions of the
Shift Towards the
Islamic Wealth
Tax for Financing
SDGs
LYLA LATIF
U N I V E R S I T Y O F N A I R O B I ,
K E N Y A

Zakat
Camel Sheep/Goats Cows
5-9 camels – value of
1 ram/goat
40-120 sheep – value
of 1 ram/sheep/goat
30-39 cows – value
of a 2-year-old calf
10-14 camels – value
of 2 rams/goats
120-200 sheep –
value of 2 sheep
40-59 cows – value
of a 3-year-old calf
2.5% savings,
shares,
investments
2.5% gold, silver
5-10% land

Luhman’s
Theory of
Autopoietic
Legal
Systems

Can fiscal activism
to expand the
government's
domestic revenue
mobilisation policy
based on zakat be
supported by the
Kenyan legal
system?
1. Can religious funds
be included as part
of development
finance?
2. Would operational
challenges arise
from a Law/Religion
interface to finance
development
needs?

∙ In development finance, redistributive tax arrangements are critical to
progress towards achieving sustainable development.
∙ Under the Islamic fiscal system such nexus is pegged on the collective
redistributive action of zakat payers.

∙ Applying HR principles to bring
together independent and separate
autopoetic fiscal systems under a
common purpose allows fiscal
activism to gain ground in a legal
system that separates law from
religion.

Finally,
∙ The idea of looking into Muslim money/zakat by the Kenyan state for
example or any other non-Islamic state allows the government to broaden its
revenue base and that is what we should be thinking about if we want have
an inclusive approach to development finance.
@LylaALatif
latif@uonbi.ac.ke

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Fiscal Activism

1. Fiscal Activism: Operational Dimensions of the Shift Towards the Islamic Wealth Tax for Financing SDGs LYLA LATIF U N I V E R S I T Y O F N A I R O B I , K E N Y A

3. Zakat Camel Sheep/Goats Cows 5-9 camels – value of 1 ram/goat 40-120 sheep – value of 1 ram/sheep/goat 30-39 cows – value of a 2-year-old calf 10-14 camels – value of 2 rams/goats 120-200 sheep – value of 2 sheep 40-59 cows – value of a 3-year-old calf 2.5% savings, shares, investments 2.5% gold, silver 5-10% land

5. Luhman’s Theory of Autopoietic Legal Systems

7. Can fiscal activism to expand the government's domestic revenue mobilisation policy based on zakat be supported by the Kenyan legal system? 1. Can religious funds be included as part of development finance? 2. Would operational challenges arise from a Law/Religion interface to finance development needs?

9. ∙ In development finance, redistributive tax arrangements are critical to progress towards achieving sustainable development. ∙ Under the Islamic fiscal system such nexus is pegged on the collective redistributive action of zakat payers.

10. ∙ Applying HR principles to bring together independent and separate autopoetic fiscal systems under a common purpose allows fiscal activism to gain ground in a legal system that separates law from religion.

11. Finally, ∙ The idea of looking into Muslim money/zakat by the Kenyan state for example or any other non-Islamic state allows the government to broaden its revenue base and that is what we should be thinking about if we want have an inclusive approach to development finance. @LylaALatif latif@uonbi.ac.ke

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Fiscal Activism

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