Podatek zakat – instytucja, powstanie i ewolucja do czasów współczesnych
ZAKAT TAX – BEGINNING AND THE EVOLUTION TILL PRESENT TIMES
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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.
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