TY  - JOUR
T1  - تحليل مقارن للأثر التراكمي والتوزيعي لكل من الزكاة والضريبة
TT  - Comparative Analysis of the Cumulative and Distributive Impact of Zakāt and Tax
AU  - Aouıssı, Amine
AU  - Moumeni, Smail
PY  - 2024
DA  - December
Y2  - 2024
DO  - 10.59536/buiifd.1468216
JF  - Bartın Üniversitesi İslami İlimler Fakültesi Dergisi
JO  - BUIIFD
PB  - Bartın Üniversitesi
WT  - DergiPark
SN  - 2148-3507
SP  - 7
EP  - 36
IS  - 22
LA  - ar
AB  - نبحث في هذه الدراسة إمكانية استخدام الزكاة كبديل للضريبة، مع تسليط الضوء على الزكاة كأداة لتعزيز تراكم رأس المال، وتوسيع دائرة الشمول الاقتصادي، وتمكين الطبقات المهمشة في المجتمع. فالدراسة تعتبر وتقدم الزكاة ليس فقط كالتزام ديني، بل كأداة اقتصادية واجتماعية متعددة الأوجه وجزء لا يتجزأ من الإطار العام للاقتصاد الإسلامي. الدراسة في جوهرها، تؤكد على ضرورة إيجاد بديل لآلية إعادة توزيع الدخل الحالية بهدف تعزيز العدالة الاقتصادية والتماسك الاجتماعي، لا سيما داخل العالم الإسلامي. خاصة بالنظر للتحديات المستمرة التي يفرضها اتساع الفوارق المتزايد في الدخل، والفقر الراسخ، والإقصاء الاجتماعي، الذي تفاقم بسبب نظم الضريبة الحالية المحلية والعالمية. ردًا على ذلك، يقترح البحث الزكاة كآلية لمعالجة هذه القضايا، والاستفادة من مبادئ العدالة والشمولية التي تتميز بها هذه الأخيرة (الزكاة). ومن الأفكار المحورية في هذه الدراسة، فكرة الزكاة باعتبارها الركن الثالث للإسلام والركن الاقتصادي الوحيد، وما تحمله من إمكانات كبيرة للتحول الاقتصادي. وعلى عكس الضريبة، تعمل الزكاة على مبادئ التضامن الاجتماعي والمسؤولية المتبادلة، ولا تهدف فقط إلى إعادة توزيع الثروة ولكن أيضًا إلى الارتقاء بالشرائح المهمشة في المجتمع وشملهم اقتصاديا واجتماعيا. من خلال توفير رأس المال للمحتاجين دون التزامات أو تكاليف مرهقة، كما تعمل الزكاة كأداة قوية للتمكين الاقتصادي. يهدف هذا البحث أيضا ليكون بمثابة حافزا لمزيد من البحث في إمكانات الزكاة كقوة تحويلية في الإدارة الاقتصادية. من خلال تسليط الضوء على وظائف إعادة التوزيع والمزايا النسبية، كما يمكن أن تفتح هذه الدراسة مجالا للبحث المستقبلي في الاقتصاد الإسلامي. فهذا البحث يساهم في المناقشات الجارية حول تقاطع الدين والاقتصاد والعدالة الاجتماعية، ويقدم رؤى جديدة في السعي إلى اقتصاد عالمي أكثر إنصافًا وشمولاً. وسعياً لتحقيق أهداف هذا البحث، نستخدم منهجاً يتمحور حول المقارنة بين متغيرين اقتصاديين: الزكاة والضرائب. وإدراكًا لأوجه التشابه والاختلاف بين هذين النظامين، تقوم الدراسة بفحصهما من خلال الأساليب الوصفية والتاريخية، وتتبع تطورهما ووظائفهما مع مرور الوقت. وبالاستناد إلى الإطار التاريخي، يحلل البحث الزكاة والضرائب في سياق كل منهما. علاوة على ذلك، تستخدم الدراسة التحليل الرياضي لتشريح ومحاكاة تأثير هذه الأنظمة، بما يتماشى مع المبادئ الاقتصادية المعاصرة. ومن خلال هذا النهج متعدد الأوجه، يسعى البحث إلى توفير فهم شامل للزكاة والضرائب، وتسهيل الحصول على رؤى مستنيرة حول أدوارهما وآثارهما في الحوكمة الاقتصادية.
KW  - الاقتصاد الإسلامي
KW  - الزكاة
KW  - الضريبة
KW  - تراكم رأس المال
KW  - تمكين الأفراد
KW  - الشمول الاقتصادي
N2  - This research delves into the potential of zakat as a progressive alternative to conventional taxation systems, presenting it as a means to bolster capital accumulation, promote economic inclusivity, and empower disadvantaged and vulnerable groups. It recognizes zakat not merely as a religious obligation but as a multifaceted economic and social tool integral to the Islamic economic framework. At its core, the study emphasizes the imperative of income redistribution for fostering economic equity and social cohesion, particularly within the Islamic world and beyond. It acknowledges the persistent challenges posed by widening income disparities, entrenched poverty, and social exclusion, exacerbated by conventional tax structures. In response, the research proposes zakat as a mechanism to address these issues, leveraging its principles of fairness and inclusivity. Central to the argument is the idea that zakat, as Islam's third pillar and its sole economic component, holds substantial potential for economic transformation. Unlike traditional taxes, zakat operates on principles of social solidarity and mutual responsibility, aiming not only to redistribute wealth but also to uplift vulnerable segments of society. By providing capital to those in need without burdensome obligations or costs, zakat serves as a powerful tool for economic empowerment. Ultimately, this research serves as a catalyst for further inquiry into the potential of zakat as a transformative force in economic governance. By shedding light on its redistributive functions and comparative advantages, the study opens avenues for future research in Islamic economics and beyond. In doing so, it contributes to ongoing discussions on the intersection of religion, economics, and social justice, offering new insights into the quest for a more equitable and inclusive global economy. In pursuit of its goals, this research employs a comprehensive approach centered on comparing two economic variables: zakat and taxation. Recognizing both similarities and differences between these systems, the study scrutinizes them through descriptive and historical methods, tracing their evolution and functionality over time. Drawing from a historical framework, the research analyzes zakat and taxation in their respective contexts. Furthermore, the study employs mathematical analysis to dissect and simulate the impact of these systems, aligning with contemporary economic principles. Through this multifaceted approach, the research seeks to provide a thorough understanding of zakat and taxation, facilitating informed insights into their roles and implications within economic governance.
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UR  - https://doi.org/10.59536/buiifd.1468216
L1  - http://dergipark.org.tr/tr/download/article-file/3861735
ER  -