تحصيل الزكاة وصرفها : دراسة مقارنة بين الشريعة الإسلامية والقوانين اليمنية

Abstract

The purpose of this study is to investigate the problem of managing zakat in Yemen and its legal framework. The study aims at finding practical solutions to these problems by discussing the existing situation with its contradictions at the administrative and legal levels. The study used the analytical, historical, and comparative methods to pursue the route of zakat in Yemen and the legislations that governed it. It then compared between these legislations and the Islamic law with regard to the funds by which zakat is collected as well as the mechanisms used in the collection process. The study also addressed a number of issues including the institution in charge of Zakat in Yemen, its strengths and weaknesses, the disbursement process, the legal banks of zakat and the Yemeni law legislation towards these banks, as well as the mechanisms used in the disbursement and investment as a new approach in developing zakat funds. The study discusses the possibility of benefiting from other countries’ experiences through a comparison made with Malaysia, Sudan and Kuwait. The researcher concluded that the legal framework in Yemen is characterized by its weakness, contradicting many legeslations in the Islamic law and their noble goals, particularly in issues related to collecting and disbursing zakat. Moreover, this legal framework needs to be revised by those in charge of zakat, and be reformed in an administrative, legal, and institutional framework along with the practical mechanisms followed. This overall reform will contribute to solve many economic and political problems existing in Yemen currently, meanwhile if neglected it will lead to the loss of billions of Yemeni Riyals annually, at a time when the country is in need of any economic support. Furthermore, the researcher concluded that benefiting from other countries’ experiences will help in the country’s development based on zakat, and will contribute effectively in improving the Zakat work, especially with regard to the qualitative disbursement of Zakat, poverty reduction strategies, unemployment fighting, dissemination of education, and elimination of the political disorder in the country .