مبادئ و إجراءات الرقابة على الجباية في النظام المالي الإسلامي : الزكاة نموذجا

Abstract EN

This research paper aims to provide an in-depth and detailed study of the provisions and rules of the Islamic financial system, and its rich principles and procedures in the field of regulating the collection and collection of public funds for the benefit of the Muslim treasury.

the effective oversight at various levels that ensures the achievement of the desired social and economic goals.

where the legislation of the zakat system was the first principle on which the collection system was established in Islam, which we made a basis for this study specifically to review in it the most important principles and procedures that I govern the field of collection in this basic resource, and the various legal and administrative guarantees that ensure its continuity and efficacy.

where we concluded that : the purpose of these principles and controls is to protect public money from all kinds of waste, waste or embezzlement, enrich the public treasury, prevent tax evasion and conceal funds, and that the state is the one who collects these funds, and delivers them to those who are legally entitled to them from the poor those in need and so on.

thus, the Islamic financial system represented a unique model and a self-contained system in dedicating the foundations and rules of collection and public spending in Islamic civilization.