"واقع تطبيق قانون تنظيم الزكاة في فلسطين والاستراتيجية المقترحة

مهنا, عبد الناصر نظير (2016) "واقع تطبيق قانون تنظيم الزكاة في فلسطين والاستراتيجية المقترحة. Masters thesis, الاكاديمية.

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Abstract

The study aimed to identify the reality of the application of Zakat regulating law in Palestine، and detecting the obstacles and difficulties faced during application of the law، and proposing a strategy that contributes to the activation of the application of the law efficiently and effectively. The researcher used the descriptive analytical method, which focuses on the description of the phenomenon accurately and is expressed quantitatively and qualitatively. In order to achieve the objectives of the study and testing of hypotheses the researcher used primary and secondary data، including interviews conducted with a number of specialists، and focus group and a workshop were held to evaluate and develop the proposed strategy. In addition، the researcher used an arbitrated questionnaire، which was distributed on the population of the study. The population of the study consists of six groups of the Palestinian community who are specialists in the application of the law with a number of seventy persons. Sixty six questionnaires has been collected which constitutes 94.3% of the study population. The study concluded that the law of regulating Zakat and its application are still in their early stages، and there is no activation of the role of the Zakat institution as an official regulating body، despite the fact that Zakat institution is the specialized authority for applying the law. The study concluded also that the Zakat institution is making concrete efforts to activate the application of the law، despite the lack of necessary resources، and the lack of the Palestinian community awareness regarding the institutionalizing of Zakat. Finally it was concluded that there are many obstacles and difficulties face the application of the law such as lack of having a clear strategy for the institution. The study has recommended a set of recommendations، including: The need to activate the application of Zakat regulating law in Palestine by specialized authorities according to the standards of good governance. And the need to apply the strategic management through the implementation of the proposed strategy; in order to achieve the objectives of the institution and to overcome all obstacles and difficulties faced while enforcement of the law. The study recommended also that there is a need for good coordination between the institution of Zakat and other institutions responsible of collecting and distributing Zakat money. According to this coordination, all the multiple entities that collect the money of Zakat should work under the banner of the institution of Zakat according to a system that defines and organizes this relationship. In addition, it is important to activate the responsibility of Zakat institution through applying the obligatory of Zakat towards institutionalization of it. Finally, the need to consolidate efforts and regulate the relationship between the institution of Zakat and the department of income tax to reach a complementary relationship through the unification of clear and explicit legal texts, especially those related to the deduction of Zakat from the tax. In addition, the necessity of good coordination between the institution of Zakat and the ministry of finance and other governmental institutions specialized in applying the law. And there is need to activate the cooperation with the institution and to activate the governmental support to it

Item Type:	Thesis (Masters)
Subjects:	H Social Sciences > H Social Sciences (General)
Depositing User:	أ. طارق زياد عبد حنونة
Date Deposited:	02 Mar 2021 07:45
Last Modified:	02 Mar 2021 07:45
URI:	http://scholar.alaqsa.edu.ps/id/eprint/4453

Available Versions of this Item

• "واقع تطبيق قانون تنظيم الزكاة في فلسطين والاستراتيجية المقترحة. (deposited 03 Jan 2021 09:34)
  • "واقع تطبيق قانون تنظيم الزكاة في فلسطين والاستراتيجية المقترحة. (deposited 02 Mar 2021 07:45) [Currently Displayed]

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