مساهمة الزكاة كأحد أساليب التمويل الشرعية في التخفيف من حدة عجز الميزانية العامة للدولة: دراسة مطبقة على ميزانية السودان للفترة (2015-2019)‎

Abstract EN

This study aims to estimate the contribution of zakat as one of the legitimate financing methods in alleviating the state’s general budget deficit, by ensuring that it covers some aspects of compulsory public expenditures of a social nature for the benefit of the poor and disadvantaged groups in society, applying to Sudan's budget for the period (2015-2019), whose balance recorded an unprecedented deficit in the last years of this period due to the increase in spending requirements and the limited sources of funding, this is by using the descriptive analytical method as a method of study.

the study concluded that the application of zakat in Sudan for the period (2015-2019) contributed to alleviating the overall deficit of the general budget of GDP by 2.6%, which is a significant percentage that can be increased in the event that the Sudanese zakat bureau develops its working mechanisms.