تنظيم الدولة للزكاة : الأسس الشرعية و الأهمية الاقتصادية في الموازنة العامة

Abstract EN

Zakat is a religious obligation characterized by the continuity and the annual periodicity.

This enables it to be an important resource of the State budget and also to contribute to finance some of its social expenditures.

Thereby, the State intervention to collect and distribute Zakat has several economic effects.

This research focuses on the legal basis of the State regulation of zakat and investigates its economic efficiency for the State budget using an analytical approach.

After analyzing the Shari’ah requirement rules of the State’s intervention in organizing the Zakat notably for the apparent and internal funds and the Shari’ah issues arising from this intervention, we highlight that at the beginning, it is better to adopt an integrated Zakat budget in the State one.

However, with more experience, it becomes more rationale to establish an independent budget for Zakat for both Shari’ah and economic view