دور الوقف في تخفيف العبء عن الموازنة العامة : دراسة مطبقة على الموازنة المصرية

Abstract EN

This research aims at revealing the role of endowment on reducing the burden on the public budget of the country through knowing the developmental role of endowment and its contribution in public expenses in Egypt.

This research try to reveal the civilized and developmental role of endowment in Islamic history, the urgent need to revival the role of endowment in Islamic societies, the ability of benefit from endowment for reducing the burden on the country nowadays especially that nearly all the countries face a continuous deficit in their public budgets and that lead to a shortage of the economical and social role of the country toward the society, also the increase amount of the internal and external debts and the increase percent of inflation and unemployment.

The research has proved that the intervention of the country in endowment was a main reason of weakening endowment and limiting its role in the economical and social development in society and vanishing the culture of endowment in most Islamic countries, the results revealed also that endowment – if it is used well, can contribute in decreasing the burden on the public budget of society through its economical and social role as endowment provides services and public goods in society and that decrease the burden on the country and achieving the comprehensive development.

The research provided recommendations that probably contribute in revival the civilized and developmental role of endowment in contribution in the public expense and reduce the burden on the public budget in the Islamic societies.