نحو تأسيس صندوق للزكاة فى إقليم كردستان العراق فى ضوء تجارب الزكاة المعاصرة : دراسة فقهية تحليلية

Abstract

The research aims to establish a Zakah fund in the Kurdistan region of Iraq in the light of the modern applications of Zakah throughout the Islamic world. In order to achieve this aim, the research uses the descriptive method to provide the conceptualization background of the Zakah fund by shedding light on its concept, organizational structure, as well as the impact of Zakah in the socio-economic and religious developments. This is done by referring to the studies on contemporary Zakah institutions. Also, the research uses the analytical method to analyze the collected data and the results concerning the applied study of administration, collection and distribution of Zakah. In addition, the comparative method is used to compare between the different views of the legal schools of law in order to select the suitable one that fit well the region of Kurdistan in Iraq. The establishment of a Zakah fund would achieve a number of objectives that allow Zakah to play its real role in the socio-economic system among which the most important is changing the reality of Zakah in the region, knowing that the Zakah in this region witnesses development and changes that are unfortunately individual and not organized and effective. The research has concluded some results among which are the followings: the research makes an appeal to the government to take the responsibility of the affairs of collection the Zakah of hidden an external wealth and distributing it, as well as it highlights the legal ruling of such an appeal. The research chooses the mixed model of a Zakah fund from among several organizing models because it fits well the need of the region. The research also proposes al legal control to determine the fund's commitment to the legal rulings shari'ah, as well as it proposes the administrative control to follow the administrative activities of the fund. The research deems legal the taxations under the conditions stated by the scholars. In addition, it considers counting the taxations as Zakah illegal. Likewise it does not consider the investment of the Zakah by the ruler or his representative as legal.