دور الزكاة في تنمية التمويل الاجتماعي الاسلامي ودعم فعاليته خلال جائحة كوفيد 19: صندوق الزكاة لولاية عنابة نموذجا

الملخص EN

This study aimed to show the importance of zakat for development of Islamic social finance, and enhance its effectiveness during covid-19 pandemic.

the zakat is one of Islamic social financing tools distributed between profit-making and charitable financing tools, where it is a stable and permanent source of funding and an important component of emergency support programs in times of crises and pandemics.

by studying the case of Annaba zakat, the study concluded that it works to provide important Islamic social financing, by financing consumer requirements according to priority, and financing investment according to the good loan formula but it was canceled since 2014 because due to the lack of resources allocated for investment and the low rate of loan recovery.

in the covid-19 pandemic, all the resources of the fund where allocated to finance the consumption of those affected by it.

the study recommended diversifying the investment formulas for zakat resources to enhance the effectiveness of Islamic social financing which is to be achieved within the framework of the executive decree no 21-179.