حدود استقلالية الديوان الوطني للأوقاف و الزكاة قراءة تحليلية نقدية للمرسوم 179 21

Abstract EN

This research paper deals with the study and analysis of the idea of the “Diwan”, which was embodied by the Algerian legislator through Decree 21/179, which included for the first time the establishment of a national office for endowments and zakat.

Which would bring about a remarkable development within the endowment system and the rite of zakat alike, but this is related to the extent of the independence of the “Diwan” as an entity based on the management, development and investment of endowment and zakat funds, independence in the appointment of frameworks based on the management of the Bureau, and in the preparation and implementation of programs, And mobilizing all means to publicize and publicize it, and other areas that would embody the independence of the Bureau, which I will try to confirm or deny through extrapolation and analysis of the legal texts contained in the decree containing the establishment of the National Office of Endowments and Zakat.