Egy erkölcsös adónem - a "zakat" = "Zakah" - a virtuous tax

Absztrakt

This research aimed to study the rates and different types of „zakah” as a special Islamic tax related to religion, and also the time of its occurence during the history of Islam. It also identifies the alternation of rates and conditions of zakah according to the time period in Islam which is divided into the era of Prophet Mohammed’s companions, the era of Followers (Tabieen), and the era of Tabi-id Tabieen. It studies the reasons of the different rates concerning the conditions instipulating zakah in the multifarious assets and incomes muslims acquire during a year for example salary zakah, expertise wage zakah, partnership zakah, and so on. Another part of this research is the study of the different viewpoints of a law-oriented approach that exhibits the advantages and human aspects of zakah as a virtuous tax.