«Дайджест-Финансы»
 

Modern Approaches to Studying the Islamic Taxation in the Russian Market of Muslim Goods

Журнал «Дайджест-Финансы»
т. 22, вып. 3, сентябрь 2017

Получена: 13.02.2017

Получена в доработанном виде: 03.03.2017

Одобрена: 17.03.2017

Доступна онлайн: 21.09.2017

Рубрика: SCHOLAR DISPUTE

Коды JEL: B52, H29, Z12

Страницы: 356-561

https://doi.org/10.24891/el.22.3.356

Shovkhalov Sh.A. Siberian Federal University, Krasnoyarsk, Russian Federation shovkhalov.shamil@gmail.com

Importance The article addresses Zakat as the most important Islamic tax.
Objectives The research investigates the main works on Zakat to set further vectors of respective research.
Methods The comparative analysis of relevant works revealed many serious mistakes in the calculation of the Islamic tax, however, certain aspects (history, world practice, etc.) are disclosed quite adequately.
Results The findings demonstrate that it is necessary to create a method to calculate Zakat for legal entities.
Conclusions and Relevance Updating these issues may not only satisfy needs and questions of commercial organizations' leaders operating in the market of Muslim goods, but also help improve the social status of the society as a whole.

Ключевые слова: Zakat, Islamic taxes, market of Muslim goods, Islamic finance

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