مجلة البصائر للبحوث في العلوم الاقتصادية والتجارية وعلوم التسيير
Volume 2, Numéro 2, Pages 54-73
2023-12-31
A Comparative Study Of Zakat Foundations Between The Countries Of The Gulf Cooperation Council And Algeria
Authors : Touaibia Ahmed .
Abstract
This intervention aims to identify the experience of the Gulf Cooperation Council countries and the State of Algeria in the field of zakat regulation in order to compare and work to benefit from the good practices of zakat foundations of those countries, based on reality through social and economic variables, systems and tools applied in the field of organizing and collecting zakat that have dimensions religious, devotional, social and economic, through which we reached the conclusion that the similarity or difference of the general systems of governance have no effect on how to organize the field of zakat, and that it is subject to special regulations stemming from the view of those in charge of the field in the concerned country, and this is what we have seen from the comparison between the experiences of countries The Gulf Cooperation Council between them, and between those countries and the system of the Zakat Foundation in Algeria, which witnessed a change in the year 2021, which moved from the “Zakat Fund” authority to the “National Office of Endowment and Zakat” authority through the executive decree issued in 2021, and the intervention concluded with a number of results Practical recommendations included in the conclusion of the intervention.
Keywords
Zakat ; Zakat foundation ; Zakat fund ; Organizational structure
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