Systematic Literature Review on European Zakat Studies

Abstract

This study systematically reviews the literature on zakat in Europe to examine the development, practices, regulatory frameworks, institutional arrangements, and socioeconomic contributions of zakat across European contexts. Using a systematic literature review (SLR) approach guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, the study identified, screened, and analyzed relevant publications indexed in the Scopus database. The review initially retrieved 871 records using the keyword “zakat.” After a systematic screening and eligibility assessment, 18 publications that specifically addressed zakat in European countries were selected for qualitative synthesis. The analysis examines the conceptual and theological foundations of zakat, its implementation within Muslim communities, governmental and legal arrangements, the development of zakat institutions, the involvement of Islamic financial institutions, and challenges affecting zakat management in Europe. The findings reveal diverse legal, regulatory, and institutional approaches to zakat across European countries. Although government involvement differs by national context, zakat institutions contribute to the administration and distribution of zakat and support various social and economic initiatives. The review also identifies gaps in the existing literature, particularly concerning governance, institutional effectiveness, digitalization, and the socioeconomic impact of zakat in European settings. This study contributes to a more comprehensive understanding of zakat as an Islamic social-finance instrument in Europe and offers directions for future research.