Podatek zakat – instytucja, powstanie i ewolucja do czasów współczesnych

• Authors: Mieszko Łukaszewicz

Title variants

EN

ZAKAT TAX – BEGINNING AND THE EVOLUTION TILL PRESENT TIMES

• Languages of publication: PL

Abstracts

EN

This article aims to present zakat, as a form of taxation, which has been existing from the beginning of Islam till the present. Religious reasons of imposing the zakat as well as its construction from Quran’s point of view, tradition and classical Muslim law are mentioned and presented in the article. Afterwards the nowadays regulations of the zakat in particular Muslim states are presented: in Pakistan zakat is a state tax, in Kuwait zakat is imposed only on enterprises, in United Arab Emirates state “Zakat Found” has been created.

Keywords

EN

ZAKAT TAX

• Publisher: Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2011
• Issue: 3
• Pages: 65-78

Contributors

author

Mieszko Łukaszewicz