دور الزكاة في تفعيل التنمية المحلية

الملخص EN

This study aims to research the field of zakat and its role in activating local development, The descriptive approach was used to define the concept of zakat and local tax and the analytical method was used to explain the ways to activate effective devices in order to collect Zakat funds and direct them to investment, Among the most important findings: - How to convert a group of society from a category in need of zakat funds to a category of contribution in financing the Zakat Fund; - orption of a significant percentage of unemployment and job creation; - Enacting the necessary legislation to implement the obligation of Zakat in practice.