معايير فرض الزكاة و الضريبة و أثرهما على التنمية الاقتصادية و الاجتماعية

الملخص EN

Criteria for Imposing Zakat and Tax and Their Impact on the Economic and Social DevelopmentHasan Falah HasanAssistant Professor, Faculty of Law An-Najah National UniversityPalestineSharia and law agree that both zakat and tax are a financial obligation that achieves a set of economic and social objectives.

To achieve these objectives, all financial legislation is keen to choose the appropriate context for imposing zakat and tax.

As the state seeks to achieve the general welfare of its citizens, it is keen to take advantage of the obligation of Zakat, and to impose fair taxes.

This research highlights the criteria for imposing zakat and tax and their impact on economic and social development.

It explains the agreement of Zakat and tax in achieving financial abundance through the criteria for imposing each of them.

It shows also the agreement and the difference in the standards of each.

The research was based on what was included in the books of jurisprudence in Islamic law, and what was mentioned in the income tax law in both Palestine and Jordan.

This research is concerned with zakat and income tax only.

The researcher recommended that the state to establish a fund for zakat in terms of its collection and spending, supervised by a body with reliable legal personalities in the society, under the supervision of the state.

The researcher also recommended that all sums paid as zakat be exempted from the tax imposed on zakat payers.

The researcher recommended that the development and investment Zakat facilities be exempt from all taxes and fees, in total in support of investment and the need of the poor.

The researcher recommended that all agricultural activities be exempt from income tax in support of farmers' resilience in their lands.

The researcher recommended the Palestinian tax lawmaker to review substantially the tax rates on the legal persons, especially the major companies such as banking, insurance and telecommunications.