التشريعات المالية والإدارية ودورها في تفعيل الاداء بديوان الزكاة بالاشارة الى ولايتى الخرطوم والقضارف في الفترة من (1996 - 2004م)

Abstract

Abstract- This research deals with the chamber of “Zakat” performance during eight years covering all its adtninistrative activities in the lields of collection and outlets of (Zakat). The research is composed of four chapters. introduction. and conclusion. Tlte introudction tackled the general framework of the plan and the methodology of the research. The first chapter deals with the Theoretical framework of the research. The conception and definition of administration,legslations and "Zakat". their functions. activities and principles. The second chapter tackles the practical experience of “7.ztkat" throughout history and Reigns. starting from the beginning of lslam (thc Prophet Reign), the Umia, and the Abaside Reigns. Also this chapter deals with Zakat application in the Mahadia, theMay and Ingaz Reigns (modren Sudan). The third chapter describes and analysis the administrative legislations; \vich rules and organizing thc activities of Zakat starting \\ith Zakat fund law of 1980, 1984, 1986 ,l990, 2001,1993,the researcher baid special attention to Zakat laws of (l990.200l) by exposing its importance in the fields of collection, the outlets and the administration. and also making comparisons between these issuse of laws. by determining the sitnilarities and differences. The fourth chapter deals with the field-study in which the rcscarclt examinesthe suitability of the legislations to the Zakat activities, by applying methods of data collection such as questionnaires, interviews and other means. And then the analysis of the data collected. That is why this chapter is the core of the research. ' : _ Lastly the conclusion includes the assurance of the validity of the hypotheses based on the outcome of thc analysis of the data. collcctcd. This chapter also include the future look and proposals that may help in improving the performance of the Zakat chamber.