أثر استثمار أموال الزكاة في التنمية : مقاربة تاريخية لنظام الجباية في العهد الأموي بالأندلس 138-422ه 756-1031م

الملخص EN

This study aims to clarify the concepts related to both zakat and development, as well as highlight the effective role that zakat plays in order to achieve the comprehensive development of countries and the impact of zakat on various areas of life and its relationship to development by presenting a historical approach to the dimensions and effects of the application of the tax and zakat system during the Umayyad era in The country of Andalusia, and the achievements made in the field of development in this important period in the history of the Umayyad era, highlighting the importance of tax collection for the prosperity of the economic, social and political aspect, and establishing the features of the Umayyad state in Andalusia, with a focus on the role of princes and caliphs in how it is run and organized.