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Assessing the possibility of financing social health insurance from zakat, case of Sudan: ARDL bounds approach

Fawzia Mohammed Idris (Department of Economics, Near East University, Nicosia, Cyprus)
Mehdi Seraj (Department of Economics, Near East University, Nicosia, Cyprus)
Huseyin Ozdeser (Department of Economics, Near East University, Nicosia, Cyprus)

Journal of Islamic Accounting and Business Research

ISSN: 1759-0817

Article publication date: 25 October 2021

Issue publication date: 1 February 2022

240

Abstract

Purpose

The purpose of this study is to find funding sources for social health insurance in Sudan to cover vulnerable families.

Design/methodology/approach

The concept of this paper is to look into the causality relationship between insured and directly paid poor people and their incomes through using the autoregressive distributed lag model (ARDL) and using a survey raw data carried out in 2010 in Sudan.

Findings

The findings show that insured vulnerable people and income-generating activities have a significant positive relationship. The results, on the other hand, show a marginally negative effect on income for those who have directly paid poor people.

Originality/value

Previous research on the position of zakat has focused primarily on its role in poverty alleviation and has given little consideration to its role in social security. This study is characterized by improving the possibility of changing the mechanism of distributing zakat funds in favor of health financing to maximize the benefit.

Keywords

Acknowledgements

Funding: No funding was received from any organization.

Competing interests: The authors declare that they have no competing interests.

Availability of data and materials: Raw data from the SHHS2, extracted from UNICEF official website, which was conducted in 2010 and included 25 states, 40 clusters in each state and 25 households in each cluster, were used in this analysis.

Code availability: Not applicable

Authors’ contributions: Fawzia Mohammed Idris participated in writing the whole paper. Mehdi Seraj and Huseyin Ozdeser supervised and brought crucial ideas for this paper. All authors read and approved the final manuscript.

Consent of publication: The authors guarantee that this manuscript has not been previously published in other journals and is not under consideration by other journals. The authors also guarantee that this manuscript is original and is their own work.

Citation

Mohammed Idris, F., Seraj, M. and Ozdeser, H. (2022), "Assessing the possibility of financing social health insurance from zakat, case of Sudan: ARDL bounds approach", Journal of Islamic Accounting and Business Research, Vol. 13 No. 2, pp. 264-276. https://doi.org/10.1108/JIABR-06-2021-0158

Publisher

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Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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