تحديات تطبيق الفكر المالي للزكاة في ظل النظام الجبائي السائد في الدول الإسلامية المعاصرة

الملخص EN

This study aims to highlight Zakat as a unique Islamic financial system through an exhibition of the fundamentals of financial art in the Zakat collection in order to infer the general framework of the fundamentals of the tax system, which should take take into account the particularities of the rules derived from the provisions of the Islamic Sharia to develop the foundations of the contemporary tax system.

We concluded that there is a need to work on the coordination between Zakat on the one hand and taxes on the other hand, by regulating the relationship between these two systems so as not to overburden the Muslim taxpayer with various financial charges and even use the fundamentals of the financial art of Zakat to develop the fundamentals of the tax system.