الزكاة : بين الإشكالية الجبائية والتطبيق الشرعي

Abstract

Zakat is the third pilar of Islam, so it plays a lot of roles in many fields such us religion, economic and social also.
A lot of people make a confusion between taxes and zakat, but it is very important to notice that there is big differences between them. This paper aims to develop the differences and problems that Zakat set regarding to duties and taxes.