Zekât ve Vergilerin Kümülatif ve Dağıtıcı Etkisinin Karşılaştırmalı Analizi

Öz

Bu araştırma, zekâtın geleneksel vergilendirme sistemlerine ilerici bir alternatif olarak potansiyelini araştırmakta ve onu sermaye birikimini destekleyen, ekonomik kapsayıcılığı teşvik eden ve dezavantajlı grupları güçlendiren bir araç olarak sunmaktadır. Zekâtı yalnızca dinî bir yükümlülük olarak değil aynı zamanda İslami ekonomik çerçevenin ayrılmaz bir parçası olan çok yönlü ekonomik ve sosyal bir araç olarak kabul etmektedir. Araştırmada, özellikle İslam dünyasında ekonomik eşitliği ve sosyal uyumu teşvik etmek için gelirin yeniden dağıtılmasının zorunluluğu vurgulanmaktadır. Genişleyen gelir eşitsizliklerinin, köklü yoksulluğun ve geleneksel vergi yapılarının daha da kötüleştirdiği sosyal dışlanmanın ortaya çıkardığı kalıcı zorluklar bulunduğu kabul edilmektedir. Buna yanıt olarak, zekâtın bu sorunları ele alacak, adalet ve kapsayıcılık ilkelerinden yararlanılacak bir mekanizma olduğunu öne sürüyor. Tartışmanın merkezinde, İslam’ın üçüncü şartı ve şartları içerisindeki tek ekonomik bileşeni olan zekâtın, ekonomik dönüşüm için önemli bir potansiyel barındırdığı fikri yer alıyor. Geleneksel vergilerden farklı olarak zekât, sosyal dayanışma ve karşılıklı sorumluluk ilkelerine göre çalışır ve yalnızca zenginliği yeniden dağıtmayı değil, aynı zamanda toplumun dezavantajlı gruplarını da yükseltmeyi amaçlar. Zekât, ağır yükümlülükler veya masraflar olmadan ihtiyaç sahiplerine sermaye sağlayarak ekonomik güçlenme için güçlü bir araç olarak hizmet eder. Bu araştırma, ekonomik yönetişimde dönüştürücü bir güç olarak zekâtın potansiyeline ilişkin daha fazla araştırma için bir katalizör görevi görmeyi hedeflemektedir. Yeniden dağıtım fonksiyonlarına ve karşılaştırmalı avantajlara ışık tutan bu çalışma, İslam ekonomisi ve ötesinde gelecekteki araştırmalar için öncülük etmeyi amaçlamaktadır. Bunu yaparken din, ekonomi ve sosyal adaletin kesişimine ilişkin süregelen tartışmalara katkıda bulunarak daha eşitlikçi ve kapsayıcı bir küresel ekonomi arayışına yeni bakış açıları sunmaktadır. Araştırma, hedeflerine ulaşmak için iki ekonomik değişkenin (zekât ve vergilendirme) karşılaştırılmasına odaklanan kapsamlı bir yaklaşım kullanmaktadır. Bu sistemler arasındaki benzerlik ve farklılıkların farkında olan çalışma, bunları tanımlayıcı ve tarihsel yollarla inceleyerek bu sistemlerin ve işlevlerinin zaman içindeki gelişimini takip etmektedir. Araştırma, tarihsel bir çerçeveden yola çıkarak zekât ve vergilendirmeyi kendi bağlamlarında incelemektedir. Ayrıca, çağdaş ekonomik ilkelere uygun olarak bu sistemlerin etkisini incelemek ve karşılaştırmak için matematiksel analizden yararlanmaktadır. Bu çok yönlü yaklaşım sayesinde araştırma, zekât ve vergilendirmenin kapsamlı bir şekilde anlaşılmasını sağlamayı ve bunların ekonomik yönetişim içindeki rolleri ve etkilerine ilişkin bilinçli içgörüleri kolaylaştırmayı amaçlamaktadır.

Anahtar Kelimeler

• İslam ekonomisi
• Zekât
• Vergi
• Sermaye birikimi
• Bireysel yetkilendirme
• Ekonomik katılım

Comparative Analysis of the Cumulative and Distributive Impact of Zakāt and Tax

Öz

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.

Anahtar Kelimeler

• Islamic economy
• Zakāt
• Tax
• Capital accumulation
• Individual empowerment
• Economic inclusion

تحليل مقارن للأثر التراكمي والتوزيعي لكل من الزكاة والضريبة

Öz

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.

Anahtar Kelimeler

• الاقتصاد الإسلامي
• الزكاة
• الضريبة
• تراكم رأس المال
• تمكين الأفراد
• الشمول الاقتصادي

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