The goods and services tax (GST) on takāful products: a critical Sharīʿah appraisal
Purpose - This paper aims to ascertain the Sharīʿah (Islamic law) stance on the imposition of goods and services tax (GST) on tabarruʿ-based takāful (donation-based Islamic insurance) products in Malaysia. The paper aims to do so by analysing the philosophy, purposes and structure of GST on takāful...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2017-07-01
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| Series: | ISRA International Journal of Islamic Finance |
| Subjects: | |
| Online Access: | https://www.emeraldinsight.com/doi/pdfplus/10.1108/IJIF-08-2017-0027 |