إدارة و تسويق عقد المشاركة الزكوي : منتج مصرفي مقترح

Abstract EN

Zakat as a financial flow towards specific groups has positive economic roles, boosted by improved Zakat collection-and-distribution processes .The role of Zakat is not limited to satisfying the Poor's hunger.

Nevertheless, it can extend to giving craft tools to the an artisan; and providing capital for small, medium and even large projects; so that the Zakat's beneficiary can move his standard from a permanent Zakat receiver to a Zakat payer contributing to the multiplication of Zakat resources by investing part of it.

The issue of investing Zakat funds is confronted with juristic reservations and economic challenges, which necessitates thinking about enhancing its economic role without deviating from its legitimate purposes, its symbiotic dimensions and economic effectiveness.

Therefore, to move from this Jurisprudential dispute on the ownership of zakat’s beneficiary and the legitimacy of Zakat investment funds; and activating the investment formulae by partnership with Islamic banks, which generally focus on Murabaha and sales contracts.

We proposed a three-fold partnership new banking product called "al-Musharakah Alzakawy contract" amongst the Zakat Foundation, the Zakat’s beneficiary and an Islamic bank.

In this proposal, we clarified the terms of the contract, its parties, and regulations.

After analysing the real statistics of Zakat, and evaluating the experience of investing in the 'Qard' Alhassan', and revealing its shortcoming, we have prospected the financial and economic effects that the ' al Musharakah Alzakawy contract' implementation can bring to the Zakat Foundation, the zakat givers and the beneficiaries; as well as how to avoid the financial troubles which can encounter the Zakat Foundation.