ZAKOTNING DAVLAT MOLIYA INSTRUMENTI SIFATIDAGI AHAMIYATI: MALAYZIYA VA INDONEZIYA MISOLIDA
Keywords:
zakot, zakot institutlari, soliq, soliq mablag’lari, moliyaviy instrument, ijtimoiy yordam, musulmon jamiyatlar.Abstract
Maqolada islom tarixida siyosiy va moliyaviy o’ziga xos ahamiyatga ega bo’lgan zakotni davlat moliyasi instrumenti sifatida foydalanilishining moliyaviy jihatlarini va bunga misol sifatida Malayziya va Indoneziya tajribalarining natijalari chuqur tahlil qilinadi. Davlat zakot mablag’laridan fuqarolarning farovonligini ta`minlash maqsadida foydalanishi mumkin. Bu esa odatda soliqlar orqali amalga oshirilishi mumkin bo’ladi. Zakot davlatga mablag’larni qanday taqsimlanishini boshqarish imkonini berish bilan birgalikda qaysi sohaga qancha mablag’ ishlatilishi va qaysi soha iqtisodiyotga katta hissa qo’shishi mumkinkigini aniqlashtirish imkoniyatini yaratadi.
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