المشاكل المحاسبية لزكاة أموال المصارف الإسلامية في الجمهورية اليمنية

الملخص EN

The study examined the accounting problems in the field of Zakat within Yemeni Islamic banks through exploring their legal, legislative, regulatory, and administrative obstacles when applying the provisions of Zakat on Islamic banks; besides examining the role of Islamic banks regarding the inadequate application of Zakat.

The study adopted the historical method to review the previous studies, and deductive approach for testing research hypotheses.

A questionnaire had been prepared and distributed to the target group consists of employees at General Department of Zakat; employees of Yemeni Islamic banks; and legal accountants.

The study main findings indicated the limitations of Yemeni Zakat law; in addition Yemeni Islamic banks do not give sufficient importance for Zakat; also the government departments concerned with Zakat suffer from overlapping of responsibilities and weakness of its cadres who lack adequate training and expertise.

The study calls for the importance of developing the existing Zakat law besides issuing its executive statute; as well as establishing an independent department for managing Zakat affairs, i.e., its collection, distribution, and development.