واقع الدور الاستثماري لصناديق الزكاة في الجزائر : صندوق زكاة ولاية البويرة نموذجا

Abstract EN

The study aims to identify the reality of the performance and financing of investments by the Zakat Fund of Bouira province as a model for Zakat funds in Algeria; and it concludes that the reality of the fund does not reflect the great importance that it can exercise in financing projects at the local level, as most of the proceeds go to the poor and needy people, as priority holders in entitlement of the Zakat, and with the zakat proceeds that remain relatively insufficient, no part is allocated for investment, this is what appeared with the suspension of good loans since 2014 in the country, and it remained limited only to the participation of youth support bodies in the financing process when necessary.