Palestinian zakat law: an analytical study

Abstract

Zakat is the third pillar of Islam and the Imam - the head of state was responsible to supervise the Zakat money collecting and performing, as described as one of the obligations which is entrusted. This may be assisted with all technical and administrative tools and means by humanity that ensures adjustment and equitable distribution of Zakat funds. The study mainly aims to identify the provisions of the Palestinian zakat Regulatory Act No. (9) for the year of 2008, and the legal obstacles to the application of the legal and practical experience to the Palestinian Authority Zakat. Thus, the study will focus on the reality of the legal and institutional regulation of Zakat in Palestine and the most important challenges. Besides, the study will discuss about the importance of applying the law of the Palestinian Zakat and its role in establishing transparency and accountability particularly in obtaining and distributing of Zakat funds. Lastly, we will discuss about the experience of the Zakat Palestinian body. And the results of the study, the most important of which is the need for awareness campaigns for citizens on the importance of Zakat And taking advice from specialists before the promulgation of the law, in addition to the amendment of some of the articles of the law. by Adoption of descriptive analytical approach.