زكاة التدفقات النقدية الشهرية محاولة للقياس: دراسة ميدانية لعينة من المزكين بولاية تلمسان (الجزائر)‎

الملخص EN

ZAKAT obligation is considered as a ritual that must be venerated when itis applied, by respecting the conditions of its obligation, such as the NISAB and an exact HAWL, it takes into account the interest of the poor through the process of distributing ZAKAT periodically in the form of regular income throughout the year, that have economic and social impact on the poor.

To accurately correct the path of applying ZAKAT by adjusting the start and end times of the HAWL according to the net cash flows, were sort to mechanisms and techniques to calculate the amount of ZAKAT according to the inflow and outflow of funds, And that throughout the months of the year.

Therefore, in the field study, we used measurement tools that include preparing and distributing a questionnaire to a sample of respondents in the Wilayat of Tlemcen, with the aim of arriving at the result of building models in the form of tables programmed using Microsoft Excel, in order to calculate the amount of ZAKAT according to the cash inflows or outflows, weconcludethat the monthly net cash flow and the amount of monthly or quarterly ZAKAT that is due, taking into account the decrease in the monetary value.