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Title: Development of the secular and religious taxation system in Peninsular Malaysia
Author: Mohd Nasir, Azhar
Awarding Body: University of Edinburgh
Current Institution: University of Edinburgh
Date of Award: 1999
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After the demise of the feudal taxation system of the Malay Sultanate, the system of indirect and direct taxation introduced by the British colonial government was the most important aspect of the fiscal policies of the Malayan government. Though Malaysia progressed in its modernisation programmes, the model of the tax system still maintains its British origin. The development of the taxation system, secular and religious, in British Malaya and independent Malaysia is the subject of this study which explores its development and impact on fiscal policies and the Majlis Ugama for the period 1900-1957. Chapter one provides an introduction dealing with the legal basis of Islamic taxation, its assessment and collection which provides the basis for an understanding of the development of religious taxes discussed in Chapters four and five Chapter two is divided into three parts. Chapter two Part I explores the Structure of the Revenue System of the Malay Sultanate and its demise as a result of the imposition of the Colonial Residential System. Chapter 2 Part II explores the Advent of British Administration in the Malay Peninsula and Singapore. Chapter 2 Part III explores the development of an indirect taxation system based on British precedents for the period 1900-1957. Chapter three explores the development of taxation on income for the period 1900-1957. The rationale for the latter point is that Malaysia received her independence on 31st August 1957, which in effect saw a gradual transfer of administrative power from colonial to native administrators but still under supervision Post-1957 saw the secular taxation system reaching its fully developed stage in which almost all instruments of taxation known to the colonial tax administrators enforced in the British Colonies and Protectorates had been introduced in British Malaya. Chapter four explores the development of the several Majlis Agama Islam Negeri (State Councils of Islamic Religion), which governed religious administration, with emphasis on zakat administration under the auspices of the British Colonial Residential System.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available