In recent years, good governance has received growing attention across the globe due to its critical role in enhancing efficiency and effectiveness, promoting transparency, addressing administrative challenges, and combating financial and administrative corruption. The Palestinian sectors, including zakat institutions, have been adversely affected by the ongoing political division, which has negatively impacted the performance of all institutions operating in Palestine. This study adopts its legislative, supervisory, and leadership roles in establishing a governance framework. It further calls for the formation of specialized committees to review, unify, and amend zakat-related legislation in alignment with good goveegislative, supervisory, and leadership roles in establishing a governance framework. It further calls for the formation of specialized committees to review, unify, and amend zakatrelated legislation in alignment with good governance principles. Finally, it advocates for the systematic application of these principles across all zakat institutions in Palestine. This research contributes valuable recommendations that aim to improve the efficiency and effectiveness of Palestinian zakat institutions, enabling them to fulfil their roles in an optimal and accountable manner.

KEYWORDS
Good Governance; Zakat Institutions; Palestine; Islamic Shari’ah

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