مشاكل ومعوقات تحديد وعاء الزكاة في النظام المحاسبي لدى شركات المساهمة السودانية : دراسة تحليلية من وجهة نظر المهتمين بمحاسبة الزكاة

الملخص EN

The purpose of this research is to explain the problems and obstacle that happen in determining the receptacle of Zakat in the accounting system of the Sudanese shareholding companies in order to determine the money for which they should pay Zakat.

The problem of this research is that there are some problems and obstacles facing the process of determining the Zakat receptacle accurately.

The research followed two approaches: the historical approach, to benefit from previous studies The questionnaire tool was used as a main tool for collecting preliminary information from the research community from which the sample of the research was taken in the manner of the intentional sample of those interested in Zakat accounting.

The Statistical Package for the Social Sciences (SPSS) were used in the analysis of the hypotheses of this research.

This research found a number of results, the most important of which are that there are problems and obstacles in determining the zakat receptacle in the Sudanese shareholding companies in Khartoum due to differences of views in determining the Zakat percentage.

The research also recommended that continuous training workshops for Zakat holders should be organized regularly, and studies on Zakat accounting should be conducted in Sudanese Shareholding Companies.