"الزكاة" كأداة من أدوات السياسة المالية الإسلامية ودورها في محاربة الفقر (دراسة تحليلية لصندوق الزكاة الليبي)

Abstract

This study primarily aims to explore the role of Zakat as an instrument of Islamic fiscal policy in combating poverty. It investigates the effectiveness of Zakat in addressing social and economic problems in general, and poverty in particular, as well as examining the challenges and obstacles facing the Libyan Zakat Fund in its efforts to alleviate poverty. The study introduces the concepts of Islamic fiscal policy, poverty, Zakat and its impacts, and the approaches to addressing poverty through Zakat. It also analyzes and assesses the effectiveness of Zakat in poverty alleviation during the study period. The research adopts the descriptive and analytical methodology, which suits the nature and requirements of the study, and relies on secondary data provided by the Libyan Zakat Fund.
 The results indicate that the effectiveness of Zakat as a tool of Islamic fiscal policy primarily depends on the nature of the operations and organizational systems of Zakat funds, which play a vital role in enhancing its impact on economic activity. Furthermore, the increased trust of contributors in the Zakat Fund, especially after gaining its independence, has contributed to a higher rate of Zakat collection growth. This growth reinforces the role of Zakat policy as an essential component of Islamic fiscal policy, with a clear impact on poverty reduction.
 The study concludes with several recommendations, most notably: the importance of selecting qualified personnel and enhancing their competencies, establishing and activating oversight bodies within Zakat offices, enforcing and improving the legal framework governing Zakat collection to better serve both citizens and the Zakat institution, and drawing upon the experiences of other Arab and Islamic countries in the field of Zakat.