Özet:

In countries where zakāt is not accepted as a legal obligation, individuals who consider themselves as zakāt payers due to their beliefs have tax obligations in addition to this religious duty, unlike other citizens. This inequality between citizens of the same country has become an important issue of recent times. In order to solve this problem that has developed around financial responsibility, the possibility of counting zakāt as tax or tax as zakāt is being questioned in academic environments. Zakāt is partially similar to public tax in terms of its social function; however, it differs from it in terms of nisāb, ratio, sources and places of expenditure. However, some of the tax items are suitable for zakāt and it is possible to collect them as zakāt through the tax mechanism. During the caliphate of Hazrat Umar, the collection of zakāt on trade goods through the ʿushūr method is a practical example of this. However, according to the current legislation in our country, it seems difficult to collect zakāt in tax format, as it will be against the tax union. Instead, a fund can be established under the control of the political administration in accordance with the conditions of zakāt, and individuals can be refunded to them from the income and capital tax they have paid before, according to the amount of zakāt they have invested in the fund.

Anahtar Kelimeler: