المالية العامة في النظام الإسلامي و في القانون اليمني : دراسة مقارنة

الملخص EN

The research aims to study and know what public finance is and compare it in the Islamic system and Yemeni law in terms of public expenditures, public revenues, the general budget, as well as the final account, knowledge of the treasury, general policies of public finance, as well as the general policies of the treasury, and the role that public finance plays in development and its current situation.

The comparative approach was used, and the analytical descriptive approach was used.

The research reached a number of results, perhaps the most important of which are: that public expenditures and public revenues are the most important elements of the house of money and the most important components of the Islamic financial system as well as the Yemeni financial law, and that the house of money in the Islamic system and Yemeni law is an institution related to the state treasury, and also that the Ministry of Finance and the Central Bank are currently In Yemen, it is equivalent to the Bait al-Mal of Muslims in the Islamic system, with the difference that the Ministry of Finance is part of the executive authority, while the Bait al-Mal of Muslims is an independent apparatus from state agencies and reports directly to the caliph.

Based on these results, the research concluded with several recommendations, the most important of which are: the importance of diligent investigation in the appointment of officials and employees in the Ministry of Finance and the Central Bank in terms of experience and honesty, and the need to be kind to people, whether natural or moral, in fulfilling their costs, duties, or obligations of taxes and others, And work to achieve social justice in a way that prevents the rich from monopolizing the use of state resources, as well as the necessity of disbursing expenditures and collecting money in a proper and fair manner, and preparing public budgets in accordance with the principles, foundations and standards regulated by law.