إمكانية تطبيق الضريبة والزكاة في التشريع الليبي

Abstract EN

This study aims to identify the possibility of applying the tax as a traditional source for financing the public revenues of the modern state, which is applied in all countries of the world along with zakat as an Islamic duty and one of the five pillars of Islam that is applicable in Islamic countries.

So, the significance of the study is to lay the foundations, mechanisms and appropriate scientific and practical solutions to apply both tax and zakat in Islamic countries in general and in Libya in particular.

In his answer to the problem at hand and in achieving the research objectives, the researcher relied on a set of scientific research methods, which are the inductive method , the deductive method, the descriptive approach, and the analytical method.

In addition, the researcher adopted the binary division where the research consists of two sections; each section was divided into two topics.

In the first section, the researcher dealt with the concept of both tax and zakat and the legal basis for each of them, then explaining their characteristics.

In the second section, the researcher dealt with the mechanisms of applying both tax and zakat in Libyan legislation.

At the end of this study, the researcher concluded to several results, the most important of which is the adoption of the tax system applied in positive laws on a clear technical organization and procedures, close to a large extent to the zakat system in Islamic law, as it was organized in an accurate technical manner in terms of the income subject to it, the specified price and the scope of validity, the constituting incident, the methods of estimating it, its collection and exemption.

As such, this technical organization cannot be achieved by the most recent modern tax.

The most Important recommendation are the following: 1) To train the Tax Authority staff on applying the mechanisms of calculating and collecting tax and zakat.

2) To issue a law that includes the application of tax and zakat on the incomes of natural persons from commercial, industrial and other activities, as well as on zakat of all kinds.