ﺗﻄﺒﻴﻖ ﺍﻟﺰﻛﺎﺓ :ﺩﺭﺍﺳﺔ ﻣﻴﺪﺍﻧﻴﺔ ﺣﻮﻝ ﺃﺭﺑﻊ ﺩﻭﻝ ﺧﻠﻴﺠﻴﺔ ﺷﺮﻳﻒ ﻗﺮﻣﺎﻁ∗ ﻭ ﻋﺒﺪ ﺍﷲ ﺍﻟﻌﺘﻴﱯ ** ﺃﻓﺮﻳﻞ 2004 ﻣﻠﺨﺺ: ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﻛﻮﻬﻧﺎ ﺇﺣﺪﻯ ﺍﻟﺪﻋﺎﺋﻢ ﺍﻷﺳﺎﺳﻴﺔ ﰲ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻹﺳﻼﻣﻲ ،ﱂ ﲢﻆ ﺍﻟﺰﻛﺎﺓ ﺑﺎﻻﻫﺘﻤﺎﻡ ﺍﻟﺬﻱ ﺗﺴﺘﺤﻘﻪ ﰲ ﺃﺩﺑﻴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻹﺳﻼﻣﻲ .ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﻨﻈﺮﻳﺔ ﻭﺍﻟﺘﻄﺒﻴﻘﻴﺔ ﺣﻮﻝ ﻫﺬﺍ ﺍﳌﻮﺿﻮﻉ ﺗﻜﺎﺩ ﺗﻌﺪ ﻋﻠﻰ ﺍﻷﺻﺎﺑﻊ ،ﻭﻣﻨﻪ ﻓﺈﻥ ﻫﺬﻩ ﺍﻟﻮﺭﻗﺔ ﺗﻌﺪ ﳏﺎﻭﻟﺔ ﻣﺘﻮﺍﺿﻌﺔ ﻟﺒﺪﺀ ﺍﳊﻮﺍﺭ ﺣﻮﻝ ﺍﻟﻈﺮﻭﻑ ﺍﶈﻴﻄﺔ ﺑﺘﻄﺒﻴﻖ ﺍﻟﺰﻛﺎﺓ ﰲ ﺍﻟﻌﺎﱂ ﺍﻹﺳﻼﻣﻲ .ﻛﺤﺪ ﺃﺩﱏ؛ ﻓﺈﻧﻨﺎ ﻧﺮﻣﻲ ﻣﻦ ﺧﻼﻝ ﻫﺬﺍ ﺍﻟﺒﺤﺚ ﺇﱃ ﻟﻔﺖ ﺍﻟﻨﻈﺮ ﺇﱃ ﺃﳘﻴﺔ ﺩﺭﺍﺳﺔ ﺍﻟﺰﻛﺎﺓ ﻭﺗﻄﺒﻴﻘﻬﺎ ﰲ ﺍﻷﻗﻄﺎﺭ ﺍﻹﺳﻼﻣﻴﺔ ،ﻭﺑﺎﻟﺘﺎﱄ ﺭﺃﻳﻨﺎ ﺃﻧﻪ ﻣﻦ ﺍﳌﻔﻴﺪ ﺃﻥ ﻧﺴﺎﻫﻢ ﺑﺒﻌﺾ ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﻴﺪﺍﻧﻴﺔ ﺣﻮﻝ ﻋﺪﺩ ﻣﻦ ﺍﻟﻘﻀﺎﻳﺎ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺰﻛﺎﺓ .ﻭﻳﻌﺘﻤﺪ ﺍﻟﺘﺤﻠﻴﻞ ﰲ ﻫﺬﻩ ﺍﻟﻮﺭﻗﺔ ﻋﻠﻰ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ ﰎ ﲡﻤﻴﻌﻬﺎ ﻣﻦ ﺃﺭﺑﻊ ﺩﻭﻝ ﺧﻠﻴﺠﻴﺔ ﲣﺺ ﺗﻘﻴﻴﻢ ،ﺟﺒﻴﺎﻳﺔ ﻭﺗﻮﺯﻳﻊ ﺍﻟﺰﻛﺎﺓ. ∗ﺟﺎﻣﻌﺔ ﺇﻛﺴﺘﺮ. Department of Economics, University of Exeter, Rennes Drive, Exeter, EX4 4PU, UK. Email: cguermat@ex. ac. uk ** ﺍﻟﻜﻠﻴﺔ ﺍﻟﺘﻘﻨﻴﺔ ﺑﺎﻟﺪﻣﺎﻡ ،ﺍﳌﻤﻠﻜﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﺴﻌﻮﺩﻳﺔ. .1ﻣﻘﺪﻣﺔ. ﻳﺘﻔﻖ ﺍﳌﺘﺨﺼﺼﻮﻥ ﰲ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻹﺳﻼﻣﻲ ﻋﻠﻰ ﻭﺟﻮﺩ ﻋﻨﺼﺮﻳﻦ ﺃﺳﺎﺳﻴﲔ ﳚﻌﻼﻥ ﺍﻻﺧﺘﻼﻑ ﺑﲔ ﺍﻟﻨﻈﺎﻡ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻹﺳﻼﻣﻲ ﻭﺍﻷﻧﻈﻤﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻷﺧﺮﻯ ﺃﻛﺜﺮ ﻭﺿﻮﺣﺎ .ﻫﺬﺍﻥ ﺍﻟﻌﻨﺼﺮﺍﻥ ﳘﺎ ﺍﻟﺮﺑﺎ ﻭﺍﻟﺰﻛﺎﺓ .ﻭﻣﻦ ﺍﳌﺆﺳﻒ ﺃﻥ ﻣﻌﻈﻢ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺭﻛﺰﺕ ﻋﻠﻰ ﺍﻟﺮﺑﺎ ،ﺭﲟﺎ ﻧﺘﻴﺠﺔ ﻟﻌﺪﻡ ﻭﺟﻮﺩ ﺍﺧﺘﻼﻑ ﻛﺒﲑ ﺣﻮﻝ ﻣﻮﺿﻮﻉ ﺍﻟﺰﻛﺎﺓ ﻣﻦ ﺟﻬﺔ ،ﻭﺍﳊﺎﺟﺔ ﺍﳌﻠﺤﺔ ﻹﻧﺸﺎﺀ ﺟﻬﺎﺯ ﻣﺼﺮﰲ ﻗﺎﺩﺭ ﻋﻠﻰ ﺗﻌﻮﻳﺾ ﺍﻷﻧﻈﻤﺔ ﺍﳌﺼﺮﻓﻴﺔ ﺍﻟﺮﺑﻮﻳﺔ ﻣﻦ ﺟﻬﺔ ﺛﺎﻧﻴﺔ. ﻳﻌﺮﻑ ﺍﻟﻘﻠﻴﻞ ﻋﻦ ﺗﻄﺒﻴﻖ ﺍﻟﺰﻛﺎﺓ ﰲ ﺍﻟﺪﻭﻝ ﺍﻹﺳﻼﻣﻴﺔ ﻭﻏﲑﻫﺎ ،ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﻴﺪﺍﻧﻴﺔ ﺃﻛﺜﺮ ﻧﺪﺭﺓ ﻭﺗﻜﺎﺩ ﺗﻜﻮﻥ ﻣﻌﺪﻭﻣﺔ .ﻭﻳﻮﺍﺟﻪ ﺍﻟﺒﺎﺣﺜﻮﻥ ﻣﺸﻜﻠﺘﲔ ﺃﺳﺎﺳﻴﺘﲔ ﺇﺫﺍ ﻣﺎ ﺣﺎﻭﻟﻮﺍ ﲨﻊ ﻣﻌﻠﻮﻣﺎﺕ ﻣﻴﺪﺍﻧﻴﺔ ﻋﻦ ﺍﻟﺰﻛﺎﺓ. ﺍﻷﻭﱃ :ﺃﻥ ﺍﻟﺰﻛﺎﺓ ﻏﲑ ﻣﻨﻈﻤﺔ ﺃﻭ ﻣﻘﻨﻨﺔ ﺣﱴ ﰲ ﺍﻟﺪﻭﻝ ﺍﻟﱵ ﺗﺪﻋﻲ ﺗﻄﺒﻴﻖ ﺍﻟﺸﺮﻳﻌﺔ 1.ﻭﻣﻦ ﰒ ﻓﺈﻥ ﻣﻘﺎﺩﻳﺮ ﺍﻟﺰﻛﺎﺓ ﺍﳌﺪﻓﻮﻋﺔ ﻭﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﻣﻦ ﺍﻟﺰﻛﺎﺓ ﻭﻛﻴﻔﻴﺔ ﲢﻮﻳﻞ ﺍﻟﺰﻛﺎﺓ ﻣﻦ ﺍﻟﺪﺍﻓﻌﲔ ﺇﱃ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﺗﺒﻘﻰ ﳎﻬﻮﻟﺔ ﺇﱃ ﺣﺪ ﺑﻌﻴﺪ. ﺍﻟﺜﺎﻧﻴﺔ :ﻫﻲ ﺃﻥ ﻣﻌﻈﻢ ﺍﳌﺴﻠﻤﲔ ﻳﻌﺘﱪﻭﻥ ﺃﻥ ﺍﻟﺰﻛﺎﺓ ﻭﺍﺟﺐ ﺩﻳﲏ ﻻﳚﺐ ﺍﻟﺘﺼﺮﻳﺢ ﺑﻪ ﻟﻠﻐﲑ .ﻭﻣﻨﻪ ﻓﺈﻥ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﻣﻌﻠﻮﻣﺎﺕ ﻣﻦ ﺧﻼﻝ ﺍﳌﺴﺢ ) (surveysﻳﺼﺒﺢ ﺻﻌﺒﹰﺎ ﻟﻠﻐﺎﻳﺔ. ﻫﺬﻩ ﺍﻟﻮﺭﻗﺔ ﺪﻑ ﺇﱃ ﺍﳌﺴﺎﳘﺔ ﰲ ﺩﺭﺍﺳﺔ ﻣﺴﺄﻟﺔ ﺍﻟﺰﻛﺎﺓ ﻣﻦ ﺧﻼﻝ ﺗﻘﺪﱘ ﺑﻴﺎﻧﺎﺕ ﲣﺺ ﺃﺭﺑﻊ ﺩﻭﻝ ﺇﺳﻼﻣﻴﺔ .ﰎ ﺍﺧﺘﻴﺎﺭ ﻫﺬﻩ ﺍﻟﺪﻭﻝ ﻟﺴﺒﺒﲔ ﺭﺋﻴﺴﲔ: ﺍﻷﻭﻝ ﻫﻮ ﻋﺪﻡ ﻭﺟﻮﺩ ﺿﺮﺍﺋﺐ ﺣﻜﻮﻣﻴﺔ ﰲ ﻫﺬﻩ ﺍﻟﺪﻭﻝ ،ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﺍﻻﺣﺘﻤﺎﻝ ﺑﺄﻥ ﻳﺼﺮﺡ ﺍﻷﺷﺨﺎﺹ ﲟﻌﻠﻮﻣﺎﺕ ﺣﻮﻝ ﻣﻮﻗﻔﻬﻢ ﻣﻦ ﺍﻟﺰﻛﺎﺓ ﺃﻛﱪ؛ ﻷﻬﻧﻢ ﻻﳜﺸﻮﻥ ﻣﺆﺳﺴﺔ ﺍﻟﻀﺮﺍﺋﺐ. ﺍﻟﺴﺒﺐ ﺍﻟﺜﺎﱐ ﻫﻮ ﺃﻥ ﻣﻌﺪﻝ ﺍﻟﺪﺧﻞ ﻣﺮﺗﻔﻊ ﰲ ﻫﺬﻩ ﺍﻟﺪﻭﻝ ﻣﻘﺎﺭﻧﺔ ﲟﻌﻈﻢ ﺍﻟﺪﻭﻝ ﺍﻹﺳﻼﻣﻴﺔ ،ﳑﺎ ﻳﻘﻮﻱ ﺍﺣﺘﻤﺎﻝ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﻣﺸﺎﺭﻛﲔ )ﻣﺴﺘﺠﻮﺑﲔ( ﻳﺼﻠﻮﻥ ﺣﺪ ﺍﻟﻨﺼﺎﺏ ﻭﰲ ﻧﻔﺲ ﺍﻟﻮﻗﺖ ﳍﻢ ﺍﺳﺘﻌﺪﺍﺩ ﻟﻠﺘﺼﺮﻳﺢ ﲟﻌﻠﻮﻣﺎﺕ ﺷﺨﺼﻴﺔ ﺣﻮﻝ ﺍﻟﺰﻛﺎﺓ. ﺇﻥ ﻣﻌﻈﻢ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﻨﻈﺮﻳﺔ ﻋﻦ ﺍﻟﺰﻛﺎﺓ ﺍﳌﺘﻮﻓﺮﺓ ﻟﺪﻳﻨﺎ ﺣﺎﻟﻴﺎ ﺗﺮﻛﺰ ﻋﻠﻰ ﺍﳉﻮﺍﻧﺐ ﺍﻟﻔﻘﻬﻴﺔ .ﻭﺣﱴ ﰲ ﻫﺬﺍ ﺍﺎﻝ ﻓﺈﻧﻨﺎ ﳒﺪ ﻋﺪﺩﺍ ﻣﻦ ﺍﻟﻘﻀﺎﻳﺎ ﺍﻟﻔﻘﻬﻴﺔ ﺍﳌﻌﺎﺻﺮﺓ ﱂ ﻳﻨﻈﺮ ﻓﻴﻬﺎ ﺑﻌﺪ .ﻭﻣﻦ ﺃﻫﻢ ﻫﺬﻩ ﺍﻟﻘﻀﺎﻳﺎ ﲢﺼﻴﻞ ﺍﻟﺪﻭﻟﺔ ﻟﻠﺰﻛﺎﺓ ﻭﺗﻮﺯﻳﻌﻬﺎ ،ﻭﻓﺮﺽ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﺃﻧﻮﺍﻉ ﻣﺴﺘﺠﺪﺓ ﻣﻦ ﺍﻟﺜﺮﻭﺍﺕ ﻭﺍﻷﻣﻮﺍﻝ ،ﻭﻓﺮﺽ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ 1ﳝﻜﻦ ﺍﺳﺘﺜﻨﺎﺀ ﺍﳌﻤﻠﻜﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﺴﻌﻮﺩﻳﺔ ،ﺣﻴﺚ ﻫﻨﺎﻟﻚ ﳏﺎﻭﻟﺔ ﻟﺘﻨﻈﻴﻢ ﺍﻟﺰﻛﺎﺓ. 2 ﺍﻟﺪﺧﻞ؛ ﻟﺬﺍ ﻓﺈﻧﻪ ﻫﻨﺎﻙ ﺣﺎﺟﺔ ﻣﻠﺤﺔ ﻟﺪﺭﺍﺳﺎﺕ ﻧﻈﺮﻳﺔ ﻭﻣﻴﺪﺍﻧﻴﺔ ﺗﻨﻈﺮ ﰲ ﻣﺴﺄﻟﺔ ﺍﻟﺰﻛﺎﺓ ﺧﺎﺻﺔ ﺗﻠﻚ ﺍﳉﻮﺍﻧﺐ ﺍﻟﱵ ﺗﺘﻌﻠﻖ ﺑﺎﻟﺘﺠﺮﺑﺔ ﺍﳊﺎﻟﻴﺔ ﻟﻠﻤﺠﺘﻤﻌﺎﺕ ﺍﻹﺳﻼﻣﻴﺔ؛ ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﻫﺬﺍ ﺍﻟﺒﺤﺚ ﳛﺎﻭﻝ ﺗﻘﺪﱘ ﻧﺘﺎﺋﺞ ﻣﻴﺪﺍﻧﻴﺔ ﻣﻦ ﺷﺄﻬﻧﺎ ﺃﻥ ﺗﺴﺎﻋﺪ ﰲ ﺗﻮﺳﻴﻊ ﻣﻌﺮﻓﺘﻨﺎ ﺑﺎﻟﺰﻛﺎﺓ ﻭﺗﺜﺮﻱ ﺍﻟﻨﻘﺎﺵ ﺍﻟﻨﻈﺮﻱ ﻭﺍﻟﺘﻄﺒﻴﻘﻲ ﺣﻮﻝ ﻭﺍﻗﻊ ﺍﻟﺰﻛﺎﺓ ﰲ ﺍﻟﻌﺎﱂ ﺍﻹﺳﻼﻣﻲ. ﺑﻘﻴﺔ ﻫﺬﻩ ﺍﻟﻮﺭﻗﺔ ﺗﻨﻘﺴﻢ ﺇﱃ ﺛﻼﺙ ﻓﻘﺮﺍﺕ ﺣﻴﺚ ﺗﻠﺨﺺ ﺍﻟﻔﻘﺮﺓ ﺍﻷﻭﱃ ﺍﳌﻔﺎﻫﻴﻢ ﺍﳊﺎﻟﻴﺔ ﻟﻠﺰﻛﺎﺓ ﻭﺗﻘﺪﻡ ﺃﻫﻢ ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﻴﺪﺍﻧﻴﺔ ﺍﻟﱵ ﺗﻮﺻﻞ ﺇﻟﻴﻬﺎ ﺍﻟﺒﺎﺣﺜﻮﻥ ﳊﺪ ﺍﻵﻥ .ﺃﻣﺎ ﺍﻟﻔﻘﺮﺓ ﺍﻟﺜﺎﻧﻴﺔ ﻓﺈﻧﻨﺎ ﻧﻘﺪﻡ ﻓﻴﻬﺎ ﻧﺘﺎﺋﺞ ﻣﻴﺪﺍﻧﻴﺔ ﳌﺴﺢ ﺃﻗﻴﻢ ﺑﻨﺎﺀﺍ ﻋﻠﻰ ﺍﺳﺘﺠﻮﺍﺏ 159ﻣﻮﺍﻃﻨﺎ ﻣﻦ ﺃﺭﺑﻊ ﺩﻭﻝ ﺧﻠﻴﺠﻴﺔ .ﺍﻟﻔﻘﺮﺓ ﺍﻷﺧﲑﺓ ﲣﺘﻢ ﺍﻟﺒﺤﺚ ﲟﻠﺨﺺ ﳐﺘﺼﺮ. .2ﺍﳌﻔﺎﻫﻴﻢ ﺍﳊﺎﻟﻴﺔ ﻟﻠﺰﻛﺎﺓ. ﻣﻌﻈﻢ ﻣﺎ ﻛﹸﺘﺐ ﻋﻦ ﺍﻟﺰﻛﺎﺓ ﻋﺒﺎﺭﺓ ﻋﻦ ﺩﺭﺍﺳﺎﺕ ﻧﻈﺮﻳﺔ ﻭﻓﻘﻬﻴﺔ ﰲ ﺍﻷﺳﺎﺱ ،ﻭﻫﺬﻩ ﺍﳌﻔﺎﻫﻴﻢ ﺍﻟﻔﻘﻬﻴﺔ ﳝﻜﻦ ﺗﻠﺨﻴﺼﻬﺎ ﻓﻴﻤﺎ ﻳﻠﻲ .ﻫﻨﺎﻙ ﻫﺪﻓﺎﻥ ﺭﺋﻴﺴﺎﻥ ﻟﻠﺰﻛﺎﺓ: ﺍﻷﻭﻝ ﻫﻮ ﺃﻥ ﺍﻟﺰﻛﺎﺓ ﺗﻌﻤﻞ ﻛﻤﻴﻜﺎﻧﻴﺰﻡ ﻟﻠﺘﻘﻠﻴﺺ ﻣﻦ ﺍﻟﻔﺎﺭﻕ ﺑﲔ ﺍﻟﻐﲏ ﻭﺍﻟﻔﻘﲑ؛ 2ﺣﻴﺚ ﺗﺘﻢ ﺇﻋﺎﺩﺓ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ ﺩﺍﺧﻞ ﺍﺘﻤﻊ ،ﻭﻳﻔﺘﺮﺽ ﺃﻬﻧﺎ ﺗﺮﻓﻊ ﻣﻦ ﺍﻟﻘﺪﺭﺓ ﺍﻟﺸﺮﺍﺋﻴﺔ ﻟﻠﻔﻘﺮﺍﺀ ،ﻭﻫﺬﺍ ﺑﺪﻭﺭﻩ ﻳﺴﻤﺢ ﳍﻢ ﺑﺎﳌﺴﺎﳘﺔ ﺍﻹﳚﺎﺑﻴﺔ ﰲ ﺍﻟﺪﻭﺭﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻣﻦ ﰒ ﺍﻟﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻟﺮﻓﺎﻩ. ﺍﳍﺪﻑ ﺍﻟﺜﺎﱐ ﻫﻮ ﺗﺸﺠﻴﻊ ﺍﳌﺴﻠﻤﲔ ﻋﻠﻰ ﺍﺳﺘﺜﻤﺎﺭ ’ﺍﻷﻣﻮﺍﻝ ﺍﻟﻨﺎﺋﻤﺔ‘ ،ﻷﻥ ﻋﺪﻡ ﺍﺳﺘﺜﻤﺎﺭ ﺗﻠﻚ ﺍﻷﻣﻮﺍﻝ 3 ﻳﺆﺩﻱ ﺇﱃ ﺍﻧﺪﺛﺎﺭﻫﺎ ﺑﻌﺪ ﻓﺘﺮﺓ ﻣﻌﻴﻨﺔ. ﺍﺗﻔﻖ ﺍﻟﻔﻘﻬﺎﺀ ﻋﻠﻰ ﺃﻥ ﺍﻟﺰﻛﺎﺓ ﺗﺠﱮ ﻣﻦ ﺭﺃﺱ ﺍﳌﺎﻝ ﻭﺍﶈﺎﺻﻴﻞ ﺍﻟﺰﺭﺍﻋﻴﺔ 4،ﻭﻟﻜﻨﻨﺎ ﳒﺪ ﺃﻥ ﻫﺬﺍ ﺍﻹﲨﺎﻉ ﻳﺘﻼﺷﻰ ﻋﻨﺪﻣﺎ ﻳﺘﻌﻠﻖ ﺍﻷﻣﺮ ﺑﺎﻷﺻﻮﻝ ﺍﻟﺜﺎﺑﺘﺔ )ﻛﺎﳌﺒﺎﱐ( ﻭﻣﺪﺍﺧﺒﻞ ﻗﻮﺓ ﺍﻟﻌﻤﻞ )ﻛﺎﻟﺮﻭﺍﺗﺐ( 5.ﺍﻷﻣﻮﺍﻝ ﺍﻟﻨﺎﺋﻤﺔ ﻭﺣﱴ ﺭﺅﻭﺱ ﺍﻷﻣﻮﺍﻝ ﺍﳌﻌﺮﺿﺔ ﻟﻠﺨﺴﺎﺭﺓ ﲡﺐ ﻓﻴﻬﺎ ﺍﻟﺰﻛﺎﺓ 6 .ﻧﺴﺐ ﺍﻟﺰﻛﺎﺓ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ ﻫﻲ 2,5%ﻋﻠﻰ ﺭﺃﺱ 2 M. Kahf, ‘Zakat: Unresolved Issues in the Contemporary Fiqh’, Journal of Islamic Economics, Vol. 2, No. 1, 1989, 1-22. Kahf, “Zakat”; A. I. Qureshi, Fiscal System of Islam (Lahore: Institute of Islamic Culture, 1978). 4ﻡ .ﻓﺮﻫﻮﺩ ﻭ ﻙ .ﺇﺑﺮﺍﻫﻴﻢ ،ﻧﻈﺎﻡ ﺍﻟﺰﻛﺎﺓ ،ﻣﻌﻬﺪ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ،ﺍﻟﺮﻳﺎﺽ. 1986 ، 5ﺃﻧﻈﺮ ’ Kahf, ‘Zakatﳌﺰﻳﺪ ﻣﻦ ﺍﳌﻌﻠﻮﻣﺎﺕ. Kahf, ‘Zakat’, 11. 3 3 6 ﺍﳌﺎﻝ )ﲟﺎ ﻓﻴﻬﺎ ﺍﻟﺜﺮﻭﺓ ﺍﳊﻴﻮﺍﻧﻴﺔ( ،ﻭ 5%ﺃﻭ 10%ﻋﻠﻰ ﺍﳌﻨﺘﻮﺝ ﺍﻟﺰﺭﺍﻋﻲ .ﻭﻟﻜﻦ ﺍﻟﻌﻠﻤﺎﺀ ﱂ ﻳﺘﻔﻘﻮﺍ ﻋﻠﻰ ﺍﻟﻨﺴﺐ ﺍﻟﻮﺍﺟﺐ ﻓﺮﺿﻬﺎ ﻋﻠﻰ ﺃﻧﻮﺍﻉ ﺍﻟﺜﺮﻭﺍﺕ ﺍﳌﺴﺘﺠﺪﺓ ،ﺣﻴﺚ ﳒﺪ ﺍﻟﻨﺴﺐ ﺍﳌﻘﺘﺮﺣﺔ ﺗﺘﺮﺍﻭﺡ ﺑﲔ ﺇﺣﺪﻯ ﺍﻟﻨﺴﺐ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ ﺑﺸﻜﻞ ﻳﻈﻬﺮ ﺃﻧﻪ ﺍﻋﺘﺒﺎﻃﻲ 7.ﻭﺑﺼﻔﺔ ﺧﺎﺻﺔ ﻻﻳﻈﻬﺮ ﺃﻧﻪ ﻫﻨﺎﻙ ﺇﲨﺎﻉ ﺣﻮﻝ ﻭﺿﻌﻴﺔ 8 ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﻘﺒﻮﺿﺔ ﰲ ﺷﻜﻞ ﺃﺻﻮﻝ ﺛﺎﻳﺘﺔ ،ﺃﺳﻬﻢ ،ﺳﻨﺪﺍﺕ ﻭﻭﺩﺍﺋﻊ. ﻣﻦ ﺣﻴﺚ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻻﻧﻌﻠﻢ ﺇﻻ ﺩﺭﺍﺳﺔ ﻭﺍﺣﺪﺓ ﺃﻗﻴﻤﺖ ﰲ ﻣﺎﻟﻴﺰﻳﺎ .ﻭﺗﺴﺘﻨﺘﺞ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺃﻥ ﺍﻟﻨﻈﺎﻡ ﺍﻟﺘﻘﻠﻴﺪﻱ ﻏﲑ ﺍﳌﻨﻈﻢ ﻟﻠﺰﻛﺎﺓ ﻳﻘﻮﻡ ﰲ ﺍﻟﻮﺍﻗﻊ ﺑﺰﻳﺎﺩﺓ ﺍﻟﻔﺎﺭﻕ ﺑﲔ ﺍﻟﻐﲏ ﻭﺍﻟﻔﻘﲑ ﻷﻥ ﻣﻌﻈﻢ ﻋﺐﺀ ﺍﻟﺰﻛﺎﺓ ﻳﻘﻊ ﻋﻠﻰ ﺍﳌﺰﺍﺭﻋﲔ ﺍﻟﺼﻐﺎﺭ ﰲ ﺣﲔ ﻳﻔﻠﺖ ﻣﻌﻈﻢ ﻛﺒﺎﺭ ﻣﻼﻙ ﺍﻟﻌﻘﺎﺭﺍﺕ ﻭﺃﺻﺤﺎﺏ ﺍﻟﺮﻭﺍﺗﺐ ﺍﻟﻀﺨﻤﺔ ﻟﻌﺪﻡ ﻭﺟﻮﺩ ﻧﺼﻮﺹ ﺷﺮﻋﻴﺔ ﺻﺮﳛﺔ ﺗﺴﺘﻮﺟﺐ ﺩﻓﻌﻬﻢ ﻟﻠﺰﻛﺎﺓ 9.ﰲ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﺴﻌﻮﺩﻳﺔ ،ﻭ ﺳﻊ ﺭﺟﺎﻝ ﺍﻟﺪﻳﻦ ﺍﻟﺰﻛﺎﺓ ﻟﺘﺤﺘﻀﻦ ﺃﻧﻮﺍﻋﺎ ﺟﺪﻳﺪﺓ ﻣﻦ ﺍﻷﺻﻮﻝ ﻭﺍﳌﺪﺍﺧﻴﻞ .ﻭﻟﻜﻦ ﺍﻟﺘﻬﺮﺏ ﻣﻦ ﺍﻟﺰﻛﺎﺓ ﻳﺒﻘﻰ ﻣﺸﻜﻼ ﻗﺎﺋﻤﺎ ﰲ ﻛﻞ ﻣﻦ 10 ﺍﻟﺴﻌﻮﺩﻳﺔ ﻭﻣﺎﻟﻴﺰﻳﺎ. .3ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﻴﺪﺍﻧﻴﺔ ﺍﳍﺪﻑ ﺍﻷﺳﺎﺳﻲ ﳍﺬﺍ ﺍﻟﺒﺤﺚ ﻫﻮ ﺇﻟﻘﺎﺀ ﺍﻟﻀﻮﺀ ﻋﻠﻰ ﻋﺪﺩ ﻣﻦ ﺍﳌﻈﺎﻫﺮ ﺍﻟﻮﺍﻗﻌﻴﺔ ﻟﻠﺰﻛﺎﺓ .ﻭﻛﻤﺎ ﺫﻛﺮﻧﺎ ﺳﺎﺑﻘﺎ ،ﻓﺈﻥ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺑﻴﺎﻧﺎﺕ ﻋﻦ ﺍﻟﺰﻛﺎﺓ ﻟﻴﺲ ﺑﺎﻷﻣﺮ ﺍﻟﺴﻬﻞ .ﻭﻫﺬﻩ ﺍﻟﺼﻌﻮﺑﺔ ﺃﻭﺟﺒﺖ ﲢﺪﻳﺪ ﻧﻄﺎﻕ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﺑﻌﺾ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﻹﺳﻼﻣﻴﺔ ﻓﻘﻂ .ﻭﺑﺎﻟﺘﺎﱄ ﺍﺳﺘﻄﻌﻨﺎ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺭﺩﻭﺩ 159ﻓﺮﺩﺍ )ﻣﺴﺘﺠﻴﺒﺎ( ﻣﻦ ﺃﺭﺑﻊ ﺩﻭﻝ ﺧﻠﻴﺠﻴﺔ ،ﻫﻲ ﺍﻟﻜﻮﻳﺖ ،ﻭﺍﻟﺒﺤﺮﻳﻦ ،ﻭﺍﻟﺴﻌﻮﺩﻳﺔ ﻭﺍﻹﻣﺎﺭﺍﺕ. ﻛﻞ ﺍﳌﺸﺎﺭﻛﲔ ﻣﻮﺍﻃﻨﻮﻥ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﻷﺭﺑﻌﺔ ﺍﳌﺬﻛﻮﺭﺓ ،ﻭﻋﺪﺩﻫﻢ ﻳﺘﻨﺎﺳﺐ ﺗﻘﺮﻳﺒﺎ ﻣﻊ ﻋﺪﺩ ﺳﻜﺎﻥ ﺗﻠﻚ ﺍﻟﺪﻭﻝ .ﺃﻛﱪ ﺩﻭﻟﺔ )ﺍﻟﺴﻌﻮﺩﻳﺔ( ﺗﻤﺜﻞ ﻣﻦ ﺧﻼﻝ ﺍﻷﻏﻠﺒﻴﺔ ) ،(30%ﰲ ﺣﲔ ﲤﺜﻞ ﺑﺎﻗﻲ ﺍﻟﺪﻭﻝ ﺑﻨﺴﺒﺔ 25% )ﺍﻟﻜﻮﻳﺖ() 24% ،ﺍﻹﻣﺎﺭﺍﺕ( ﻭ ) 21%ﺍﻟﺒﺤﺮﻳﻦ( .ﻭﻣﺎﺩﻣﻨﺎ ﳏﺪﻭﺩﻳﻦ ﻣﻦ ﺣﻴﺚ ﺍﻟﻮﻗﺖ ﻭﺍﻹﻣﻜﺎﻧﻴﺎﺕ، 7ﻳﻮﺳﻒ ﺍﻟﻘﺮﺿﺎﻭﻱ ،ﻓﻘﻪ ﺍﻟﺰﻛﺎﺓ ،ﻣﺆﺳﺴﺔ ﺍﻟﺮﺳﺎﻟﺔ ،ﺑﲑﻭﺕ ،1973 ،ﺹ .512-505 ،482-474 8ﻭﺟﺪﻧﺎ ﺃﻥ ﺍﳌﺸﺎﺭﻛﲔ ﰲ ﻫﺬﺍ ﺍﻟﺒﺤﺚ ﻳﺪﻓﻌﻮﻥ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﺍﺳﺘﺜﻤﺎﺭﺍﻢ ،ﺭﻏﻢ ﻋﺪﻡ ﻭﺟﻮﺩ ﺇﲨﺎﻉ .ﻭﻗﺪ ﻳﺮﺟﻊ ﻫﺬﺍ ﺍﻟﺪﻓﻊ ﻻﺟﺘﻨﺎﺏ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻹﺫﻧﺎﺏ ﺭﻏﻢ ﻋﺪﻡ ﻭﺟﻮﺩ ﲢﺮﱘ ﺻﺮﻳﺢ ﻟﻌﺪﻡ ﺗﺰﻛﻴﺔ ﻫﺬﻩ ﺍﻷﻧﻮﺍﻉ ﻣﻦ ﺍﻟﺜﺮﻭﺍﺕ. 9 I. M. Salleh and R. Ngah, ‘Distribution of Zakat Burden on Padi producers in Malaysia’, in M. R. Zaman, (ed. ), Some Aspects of the Economics of Zakah, (Gary, Indiana: Association of Muslim Social Scientists, 1981). 10 T. Kuran, ‘The Economic System in Contemporary Islamic Thought’, in K. S. Jomo, (ed. ), Islamic Economic Alternatives (London: Macmillan Academic and Professional Ltd. , 1992). 4 ﻛﺎﻥ ﻻﺑﺪ ﺃﻥ ﻧﻀﺤﻲ ﺑﺒﻌﺾ ﺧﺼﺎﺋﺺ ﺍﻟﻌﻴﻨﺔ؛ ﻓﺮﻛﺰﻧﺎ ﺍﻫﺘﻤﺎﻣﻨﺎ ﻋﻠﻰ ﺭﺃﻱ ﺍﻟﻨﺨﺒﺔ ،ﻓﻜﻞ ﻣﻦ ﺍﻟﺘﻌﻠﻴﻢ )91% ﻣﻦ ﺍﳌﺴﺘﺠﻮﺑﲔ ﺣﺎﺯﻭﺍ ﻋﻠﻰ ﺷﻬﺎﺩﺓ ﺍﻟﻠﻴﺴﺎﻧﺲ ﺃﻭ ﺃﻋﻠﻰ( ﻭﺍﻟﻮﻇﻴﻔﺔ ﻛﺎﻥ ﳍﻤﺎ ﺑﺎﻟﻎ ﺍﻷﳘﻴﺔ .ﺣﱴ ﳓﺪ ﻣﻦ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﺘﺤﻴﺰ ﺍﻟﻨﺎﺗﺞ ﻋﻦ ﻣﻜﺎﻥ ﺍﻟﺘﻌﻠﻴﻢ ،ﲢﺘﻮﻱ ﺍﻟﻌﻴﻨﺔ ﻋﻠﻰ ﻣﺴﺘﺠﻮﺑﲔ ﲤﺖ ﺩﺭﺍﺳﺘﻬﻢ ﰲ ﺍﳋﻠﻴﺞ )،(30% ﺍﻟﺪﻭﻝ ﺍﻟﻌﺮﺑﻴﺔ ) (42%ﻭﺍﻟﺪﻭﻝ ﺍﻟﻐﺮﺑﻴﺔ ) .(28%ﻭﻫﻨﺎﻙ ﺍﺣﺘﻤﺎﻝ ﻣﻌﺘﱪ ﺃﻥ ﺗﻜﻮﻥ ﺍﻟﻮﻇﻴﻔﺔ ﺫﺍﺕ ﺻﻠﺔ ﺑﺎﻫﺘﻤﺎﻡ ﺍﳌﺴﺘﺠﻮﺏ ﲟﻮﺿﻮﻉ ﺍﻟﺰﻛﺎﺓ .ﻣﺴﺤﻨﺎ ﻫﺬﺍ ﺍﺳﺘﻬﺪﻑ ﺃﺭﺑﻊ ﳎﻤﻮﻋﺎﺕ ﻭﻇﻴﻔﻴﺔ ﻭﻫﻲ :ﺃﻛﺎﺩﻣﻴﲔ ﻣﻬﺘﻤﲔ ﺑﺎﻻﻗﺘﺼﺎﺩ ﺍﻹﺳﻼﻣﻲ ) ،(24%ﻣﺴﺘﺜﻤﺮﻳﻦ ﻭﳏﺎﺳﺒﲔ ) (34%ﻭﻣﻮﻇﻔﲔ ﺣﻜﻮﻣﻴﲔ ).(42% ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﺎﻟﻴﺔ ﻭﺣﺠﻤﻬﺎ: ﻛﻤﺎ ﻳﻈﻬﺮ ﻣﻦ ﺧﻼﻝ ﺟﺪﻭﻝ ) (1ﻓﺈﻥ ﺃﻛﺜﺮ ﻣﻦ ﺛﻠﺚ ﺍﳌﺴﺘﺠﻮﺑﲔ ) (38%ﳝﺘﻠﻜﻮﻥ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﻣﺎﻟﺒﺔ ﻭﻣﻦ ﺿﻤﻦ ﻫﺆﻻﺀ 46%ﻗﺪ ﺍﺳﺘﺜﻤﺮﻭﺍ ﰲ ﺳﻮﻕ ﺍﻷﺳﻬﻢ ،ﻭﻟﻜﻦ 4%ﻓﻘﻂ ﺍﺳﺘﺜﻤﺮﻭﺍ ﰲ ﺍﻟﺴﻨﺪﺍﺕ ﺍﳊﻜﻮﻣﻴﺔ. ﳚﺐ ﺍﻟﺘﻨﺒﻴﻪ ﺇﱃ ﺃﻥ ﺍﻟﺴﻌﻮﺩﻳﺔ ﻫﻲ ﺍﻟﺪﻭﻟﺔ ﺍﻟﻮﺣﻴﺪﺓ ﰲ ﺍﳋﻠﻴﺞ ﺍﻟﱵ ﺗ ْ ﺼﺪﺭ ﺳﻨﺪﺍﺕ ﺣﻜﻮﻣﻴﺔ؛ ﻭﻟﻜﻦ ﺣﱴ ﺿﻤﻦ ﺍﳌﺴﺘﺠﻮﺑﲔ ﺍﻟﺴﻌﻮﺩﻳﲔ ،ﻓﺈﻧﻨﺎ ﳒﺪ ﻓﻘﻂ 3ﻣﻦ ﺃﺻﻞ 18ﻣﺴﺘﺠﻮﺑﺎ ﳝﺘﻠﻜﻮﻥ ﺳﻨﺪﺍﺕ ﺣﻜﻮﻣﻴﺔ. ﺭﻏﻢ ﻛﻮﻥ ﲨﻴﻊ ﺍﳌﺴﺘﺠﻮﺑﲔ ﻣﺴﻠﻤﲔ ﻭﺭﻏﻢ ﺇﲨﺎﻉ ﺍﳌﺴﻠﻤﲔ ﻋﻠﻰ ﲢﺮﱘ ﺍﻟﺮﺑﺎ؛ ﳒﺪ ﺃﻥ 11%ﻓﻘﻂ ﻣﻦ ﺍﳌﺴﺘﺠﻮﺑﲔ ﺍﺳﺘﺜﻤﺮﻭﺍ ﰲ ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ ،ﰲ ﺣﲔ ﺃﻥ 21%ﻣﻨﻬﻢ ﺍﺳﺘﺜﻤﺮﻭﺍ ﰲ ﺍﻟﺒﻨﻮﻙ ﺍﻟﺘﺠﺎﺭﻳﺔ ،ﻭﻣﻊ ﺫﻟﻚ ﳒﺪ ﺃﻥ ﲨﻴﻊ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﰲ ﻫﺬﻩ ﺍﻟﻌﻴﻨﺔ ﺻﺮﺣﻮﺍ ﺑﺪﻓﻌﻬﻢ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﻋﻮﺍﺋﺪ ﺍﺳﺘﺜﻤﺎﺭﺍﻢ. ﺍﳉﺪﻭﻝ ) (1ﻳﺒﲔ ﻛﺬﻟﻚ ﺍﻟﺜﺮﻭﺓ ﺍﳌﺘﻮﻓﺮﺓ ﻟﺪﻯ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﳌﺴﻠﻤﲔ ﻭﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳍﺎﺋﻠﺔ ﺍﳌﻤﻜﻦ ﺍﳊﺼﻮﻝ ﻋﻠﻴﻬﺎ ﻣﻦ ﺧﻼﻝ ﺍﻟﺰﻛﺎﺓ ﺧﺎﺻﺔ ﰲ ﻣﻨﻄﻘﺔ ﺍﳋﻠﻴﺞ .ﺃﻛﺜﺮ ﻣﻦ 20%ﻣﻦ ﺍﳌﺴﺘﺠﻮﺑﲔ ’ﺍﳌﺴﺘﺜﻤﺮﻳﻦ‘ ﳝﻠﻜﻮﻥ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﺑﲔ $5000ﻭ ،$15000ﻭﻣﺎﻳﻘﺎﺭﺏ 60%ﳝﺘﻠﻜﻮﻥ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﺗﻔﻮﻕ .$15000ﻣﻌﻈﻢ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺗﻘﺒﺾ ﻵﺟﺎﻝ ﻃﻮﻳﻠﺔ ﺣﻴﺚ ﺃﻥ 90%ﻣﻦ ﺍﳌﺴﺘﺠﻮﺑﲔ ﳛﻮﺯﻭﻥ ﺍﺳﺘﺜﻤﺎﺭﺍﻢ ﻷﻛﺜﺮ ﻣﻦ ﺳﻨﺔ ﻭ 42%ﳛﻮﺯﻭﻥ ﻋﻠﻰ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﻷﻛﺜﺮ ﻣﻦ 5ﺳﻨﻮﺍﺕ. ﻫﺬﻩ ﺍﻟﻨﺘﺎﺋﺞ ﺗﺪﻝ ﺑﻮﺿﻮﺡ ﻋﻠﻰ ﺃﻣﻮﺍﻝ ﻃﺎﺋﻠﺔ ﻭﺇﻣﻜﺎﻧﻴﺎﺕ ﺯﻛﺎﺗﻴﺔ ﻧﺎﺋﻤﺔ ﱂ ﳛﺴﻢ ﻓﻴﻬﺎ ﺍﻟﻌﻠﻤﺎﺀ ﻭﺍﻟﻔﻘﻬﺎﺀ ﺑﻌﺪ .ﻭﰲ ﺍﻟﻮﺍﻗﻊ ﻃﺎﳌﺎ ﻟﻴﺲ ﻫﻨﺎﻙ ﻗﻮﺍﻧﲔ ﻭﻧﻈﻢ ﲢﺪﺩ ﻣﺴﺆﻭﻟﻴﺔ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ،ﻓﺈﻥ ﺩﻓﻊ ﺍﻟﺰﻛﺎﺓ ﺃﻭ ﻋﺪﻣﻪ ﻳﺮﺟﻊ ﻛﻠﻴﺔ ﻟﻠﻤﺴﺘﺜﻤﺮﻳﻦ ،ﺣﻴﺚ ﻟﻴﺲ ﻫﻨﺎﻙ ﻧﺼﻮﺹ ﺻﺮﳛﺔ ﰲ ﻫﺬﺍ ﺍﻟﺸﺄﻥ .ﻭﻣﻊ ﺫﻟﻚ ﻓﺈﻥ ﺟﺪﻭﻝ ) (2ﻳﻈﻬﺮ ﺑﺄﻥ ﲨﻴﻊ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺍﺧﺘﺎﺭﻭﺍ ﺩﻓﻊ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﺍﺳﺘﺜﻤﺎﺭﺍﻢ. 5 ]ﺟﺪﻭﻝ ) (1ﺗﻘﺮﻳﺒﺎ ﻫﻨﺎ[ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﺎﻟﻴﺔ: ﺳﺄﻟﻨﺎ ﺍﳌﺴﺘﺠﻮﺑﲔ ﺍﳌﺎﻟﻜﲔ ﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻣﺎﻟﻴﺔ ﻋﻦ ﺩﻓﻌﻬﻢ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﺗﻠﻚ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ،ﻛﻤﺎ ﺳﺄﻟﻨﺎﻫﻢ ﻋﻤﺎ ﺇﺫﺍ ﻛﺎﻧﻮﺍ ﻳﻌﺘﻘﺪﻭﻥ ﺃﻥ ﻋﻠﻰ ﺍﻟﺴﻠﻄﺎﺕ ﺗﻘﻨﲔ ﻭﺗﻨﻈﻴﻢ ﺩﻓﻊ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﻫﺬﻩ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ. ﺍﻟﺮﺩﻭﺩ ﻋﻠﻰ ﻫﺬﻩ ﺍﻷﺳﺌﻠﺔ ﻣﻠﺨﺼﺔ ﰲ ﺟﺪﻭﻝ ) .(2ﺍﳉﺪﻭﻝ ﻳﺒﲔ ﺃﻥ ﲨﻴﻊ ﺍﳌﺴﺘﺠﻮﺑﲔ ﺍﳌﻌﻨﻴﲔ ﻳﺪﻓﻌﻮﻥ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﺍﻟﻌﻮﺍﺋﺪ ﻣﻦ ﺍﺳﺘﺜﻤﺎﺭﺍﻢ 11.ﺃﻣﺎ ﻋﻦ ﺗﻨﻈﻴﻢ ﺍﻟﺴﻠﻄﺎﺕ ﻟﻠﺰﻛﺎﺓ ،ﻓﺈﻥ 62%ﻣﻦ ﺍﳌﺴﺘﺠﻮﺑﲔ ﻳﺘﻔﻘﻮﻥ ﻋﻠﻰ ﺃﻥ ﻋﻠﻰ ﺍﻟﺴﻠﻄﺎﺕ ﺃﻥ ﺗﻔﺮﺽ ﺩﻓﻊ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ،ﻭﻟﻜﻦ ﻫﺬﻩ ﺍﻷﻏﻠﺒﻴﺔ ﺗﺮﺟﻊ ﺇﱃ ﺍﳌﺴﺘﺠﻮﺑﲔ ﺍﻟﺴﻌﻮﺩﻳﲔ ،ﻓﺈﺫﺍ ﺃﺧﺬﻧﺎ ﺍﻟﺼﻮﺭﺓ ﻛﺎﻣﻠﺔ ﻻﳒﺪ ﻫﺬﺍ ﺍﻻﺗﻔﺎﻕ ﺣﻮﻝ ﺗﺪﺧﻞ ﺍﻟﺴﻠﻄﺎﺕ؛ ﻓﺎﻟﺒﺤﺮﻳﻨﻴﻮﻥ ﺿﺪ ﺍﻻﻗﺘﺮﺍﺡ ﺑﺸﺪﺓ ) 5ﺿﺪ ،(1ﻭﺍﻟﺴﻌﻮﺩﻳﻮﻥ ﻣﻊ ﺍﻻﻗﺘﺮﺍﺡ ﺑﺸﺪﺓ ) 8ﺿﺪ ،(1ﰲ ﺣﲔ ﺃﻥ ﺍﻟﻜﻮﻳﺘﻴﲔ ﻭﺍﻹﻣﺎﺭﺍﺗﻴﲔ ﻻﻳﻈﻬﺮﻭﻥ ﻣﻮﺍﻓﻘﺔ ﻗﻮﻳﺔ .ﻭﺗﻈﻬﺮ ﻫﺬﻩ ﺍﻟﻨﺘﻴﺠﺔ ﺍﻻﺣﺘﻤﺎﻝ ﺍﻟﻜﺒﲑ ﻻﺧﺘﻼﻑ ﺩﺍﻓﻌﻲ ﺍﻟﺰﻛﺎﺓ ﺣﻮﻝ ﺗﻨﻈﻴﻢ ﺍﻟﺰﻛﺎﺓ ﺑﺼﻔﺔ ﻋﺎﻣﺔ ،ﻛﻤﺎ ﻳﻈﻬﺮ ﺟﻠﻴﺎ ﺍﻟﻨﻘﺺ ﺍﻟﺴﺎﺋﺪ ﰲ ﺍﻟﺘﻔﻜﲑ ﻟﻠﻮﺻﻮﻝ ﺇﱃ ﺇﲨﺎﻉ ﻓﻘﻬﻲ ﻣﻌﺎﺻﺮ ﺣﻮﻝ ﺍﻟﻘﻀﺎﻳﺎ ﺍﳊﺎﻟﻴﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺰﻛﺎﺓ ﻋﻠﻰ ﺍﻟﺜﺮﻭﺓ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ. ]ﺟﺪﻭﻝ ) (2ﺗﻘﺮﻳﺒﺎ ﻫﻨﺎ[ ﺃﺳﺒﺎﺏ ﻋﺪﻡ ﺩﻓﻊ ﺍﻟﺰﻛﺎﺓ ﻟﻠﺴﻠﻄﺎﺕ: ﺗﺒﻌﺎ ﻟﻠﻨﺘﺎﺋﺞ ﺍﳌﻌﺮﻭﺿﺔ ﰲ ﺍﻟﻔﻘﺮﺓ ﺍﻟﺴﺎﺑﻘﺔ ،ﺳﺄﻟﻨﺎ ﺍﻟـ 23ﻣﺴﺘﺠﻮﺑﺎ ﺍﻟﺬﻳﻦ ﻋﺎﺭﺿﻮﺍ ﺩﻓﻊ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻟﻠﺴﻠﻄﺎﺕ ﻋﻦ ﺃﺳﺒﺎﺏ ﻣﻌﺎﺭﺿﺘﻬﻢ ﻟﻠﻔﻜﺮﺓ ،ﻓﻄﹸﻠﺐ ﻣﻨﻬﻢ ﺇﺑﺪﺍﺀ ﺩﺭﺟﺔ ﻣﻮﺍﻓﻘﺘﻬﻢ )ﺃﻭ 12 ﻣﻌﺎﺭﺿﺘﻬﻢ( ﻋﻠﻰ ﺃﺭﺑﻊ ﺍﻗﺘﺮﺍﺣﺎﺕ ﳐﺘﻠﻔﺔ. ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﻌﺮﻭﺿﺔ ﰲ ﺟﺪﻭﻝ ) (3ﺗﺸﲑ ﺇﱃ ﺇﲨﺎﻉ ﻗﻮﻱ ﺑﲔ ﺍﳌﺴﺘﺠﻮﺑﲔ ﺣﻮﻝ ﺍﻻﻗﺘﺮﺍﺣﺎﺕ ﺍﻷﺭﺑﻌﺔ. ﻳﻈﻬﺮ ﻣﻦ ﻣﻌﺪﻻﺕ ﺭﺩﻭﺩ ﺍﳌﺴﺘﺠﻮﺑﲔ ﺃﻥ ﺃﻫﻢ ﺳﺒﺐ ﰲ ﻣﻌﺎﺭﺿﺘﻬﻢ ﺩﻓﻊ ﺍﻟﺰﻛﺎﺓ ﻟﻠﺴﻠﻄﺎﺕ ﻫﻮ ﺃﻬﻧﻢ ﻳﻌﺘﻘﺪﻭﻥ ﺃﻥ ﺍﻟﺰﻛﺎﺓ ﻣﺴﺆﻭﻟﻴﺔ ﻣﺒﺎﺷﺮﺓ ﺑﲔ ﺍﻟﻌﺒﺪ ﻭﺭﺑﻪ؛ ﻓﺪﻓﻊ ﺍﻟﺰﻛﺎﺓ ﻭﺍﺟﺐ ﺩﻳﲏ ﻻﺗﺴﺘﺪﻋﻲ ﺗﺄﺩﻳﺘﻪ ﺗﺪﺧﻞ ﻃﺮﻑ 11ﻻﺣﻆ ﺃﻥ ﺍﻷﻣﺮ ﺑﻌﻴﺪ ﻋﻦ ﺍﳌﺜﺎﻟﻴﺔ ﻛﻤﺎ ﻳﻈﻬﺮ ،ﻷﻥ ﺍﳌﺴﺘﺠﻮﺑﻮﻥ ﻳﺪﻓﻌﻮﻥ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﻣﺪﺍﺧﻴﻞ ﺭﺃﺱ ﺍﳌﺎﻝ ﻭﻟﻴﺲ ﻋﻠﻰ ﺭﺃﺱ ﺍﳌﺎﻝ. 12ﺍﺳﺘﻌﻤﻞ ﺳﻠﻢ ﻣﻦ 1ﺇﱃ 5ﻟﺘﻤﺜﻴﻞ ﺃﻋﺎﺭﺽ ﺑﺸﺪﺓ ،ﺃﻋﺎﺭﺽ ،ﳏﺎﻳﺪ ،ﺃﻭﺍﻓﻖ ،ﺃﻭﺍﻓﻖ ﺑﺸﺪﺓ )ﺬﺍ ﺍﻟﺘﺮﺗﻴﺐ(. 6 ﺛﺎﻟﺚ ،ﻭﺍﻟﺴﺒﺐ ﺍﻟﺜﺎﱐ ﻣﻦ ﺣﻴﺚ ﺍﻷﳘﻴﺔ ﻫﻮ ﺗﻔﻀﻴﻞ ﺍﳌﺰﻛﲔ ﺩﻓﻊ ﺍﻟﺰﻛﺎﺓ ﻣﺒﺎﺷﺮﺓ ﻭﺑﺄﻳﺪﻳﻬﻢ .ﻫﺬﺍ ﺍﻟﺘﺼﺮﻑ ﻭﺍﻹﻋﺘﻘﺎﺩ ﺷﺎﺋﻊ ﰲ ﺍﺘﻤﻌﺎﺕ ﺍﳌﺴﻠﻤﺔ ﺍﻟﻴﻮﻡ ،ﻭﻫﺬﺍ ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺃﻥ ﺍﻟﺰﻛﺎﺓ ﻛﺎﻧﺖ ﺗﺪﻓﻊ ﻟﻠﺪﻭﻟﺔ ﰲ ﻋﺼﺮ ﺍﻟﻨﱯ )ﺹ( ﻭﺍﳋﻠﻔﺎﺀ ﺍﻟﺮﺍﺷﺪﻳﻦ .ﻗﺪ ﻳﺮﺟﻊ ﻫﺬﺍ ﺍﻟﺘﺼﺮﻑ ﺇﱃ ﺃﺳﺒﺎﺏ ﺗﺎﺭﳜﻴﺔ ﻛﻮﻗﻮﻉ ﺍﺘﻤﻌﺎﺕ ﺍﳌﺴﻠﻤﺔ ﲢﺖ ﻫﻴﻤﻨﺔ ﺍﻹﺳﺘﻌﻤﺎﺭ ﻭﺗﺸﺘﺖ ﺍﻟﺪﻭﻝ ﺍﻹﺳﻼﻣﻴﺔ ﺑﻌﺪ ﻓﺘﺮﺓ ﻗﺼﲑﺓ ﻣﻦ ﻋﺼﺮ ﺍﳋﻼﻓﺔ ،ﻓﻜﺎﻥ ﻣﻦ ﺍﻟﻄﺒﻴﻌﻲ ﺃﻥ ﻳﺘﻌﻮﺩ ﺍﳌﺴﻠﻤﻮﻥ ﻋﻠﻰ ﻓﻘﺪﺍﻥ ﻫﻴﺌﺔ ﻳﺜﻘﻮﻥ ﺎ ﺇﱃ ﺩﺭﺟﺔ ﺇﻋﻄﺎﺋﻬﺎ ﺍﻟﺼﺪﻗﺎﺕ ﻟﻠﺘﺼﺮﻑ ﻓﻴﻬﺎ. ﻛﻤﺎ ﺳﺌﻞ ﺍﳌﺴﺘﺜﻤﺮﻭﻥ ﻋﻤﺎ ﺇﺫﺍ ﻛﺎﻧﻮﺍ ﻳﺴﻤﺤﻮﻥ ﻟﻠﺸﺮﻛﺎﺕ ﺍﻟﱵ ﺍﺳﺘﺜﻤﺮﻭﺍ ﻓﻴﻬﺎ ﺑﺄﻥ ﺗﻘﺪﺭ ﺍﻟﺰﻛﺎﺓ ﻭﺗﺪﻓﻬﺎ ﻧﻴﺎﺑﺔ ﻋﻨﻬﻢ .ﺟﺪﻭﻝ ) (3ﻳﻈﻬﺮ ﻋﺪﻡ ﺍﺭﺗﻴﺎﺡ ﻛﺒﲑ ﲡﺎﻩ ﺍﻟﺸﺮﻛﺎﺕ ﰲ ﻣﺎ ﳜﺺ ﺍﻟﺰﻛﺎﺓ .ﻭﺍﻟﺴﺒﺐ ﻗﺪ ﻳﻜﻮﻥ ﺷﻚ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﰲ ﺃﻥ ﺍﻟﺸﺮﻛﺎﺕ ﻗﺪ ﲢﺎﻭﻝ ﺍﺟﺘﻨﺎﺏ ﺩﻓﻊ ﺍﻟﺰﻛﺎﺓ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻼﻋﺐ ﺑﺎﻟﺒﻴﺎﻧﺎﺕ ﺍﳊﺴﺎﺑﻴﺔ ،ﺃﺿﻒ ﺇﱃ ﺫﻟﻚ ﺃﻥ ﺑﻌﺾ ﺍﻟﺸﺮﻛﺎﺕ ﻳﺪﻳﺮﻫﺎ ﻏﲑ ﺍﳌﺴﻠﻤﲔ؛ ﻭﻫﺆﻻﺀ ﻗﺪ ﻻﻳﺪﺭﻛﻮﻥ ﺃﳘﻴﺔ ﺍﻟﺰﻛﺎﺓ ﻋﻨﺪ ﺍﳌﺴﻠﻤﲔ .ﺍﺧﺘﺒﺎﺭ ﺍﻟﻜﺎﻱ ﻣﺮﺑﻊ ) (Chi-Square testﺍﳌﺒﲔ ﰲ ﻧﻔﺲ ﺍﳉﺪﻭﻝ ﻳﺸﲑ ﺇﱃ ﻋﺪﻡ ﻭﺟﻮﺩ ﺍﺧﺘﻼﻑ ﺫﻱ ﺩﻻﻟﺔ ﺇﺣﺼﺎﺋﻴﺔ ) (significantﺑﲔ ﺁﺭﺍﺀ ﺍﻤﻮﻋﺔ ﺍﳌﺴﺘﺠﻮﺑﺔ ﰲ ﻫﺬﺍ ﺍﻟﺸﺄﻥ. ﻣﻌﺪﻝ ﺍﻟﺮﺩﻭﺩ ﻳﺒﲔ ﺃﻥ ﺍﻷﻏﻠﺒﻴﺔ ﺍﻟﺴﺎﺣﻘﺔ ﺗﺘﻔﻖ ﻋﻠﻰ ﺃﻥ ﺍﻟﺰﻛﺎﺓ ﻋﻼﻗﺔ ﺑﲔ ﺍﻟﻌﺒﺪ ﻭﺍﷲ ،ﻭﻭﺻﻞ ﻫﺬﺍ ﺍﳌﻌﺪﻝ ﺇﱃ ﺍﳊﺪ ﺍﻷﻗﺼﻰ ) (5ﺑﺎﻟﻨﺴﺒﺔ ﻟﻸﻛﺎﺩﳝﻴﲔ ،ﻣﻮﻇﻔﻲ ﺍﳊﻜﻮﻣﺔ ﻭﺍﶈﺎﺳﺒﲔ ،ﻭﻋﺎﺩﻝ 4,86ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺴﺘﺜﻤﺮﺑﻦ .ﻫﺬﺍ ﺍﻹﺗﻔﺎﻕ ﻛﺎﻥ ﻣﻨﺘﻈﺮﺍ ﻷﻧﻪ ﻣﺮﺗﺒﻂ ﻣﺒﺎﺷﺮﺓ ﺑﺎﻋﺘﻘﺎﺩ ﺍﳌﺴﺘﺠﻮﺑﲔ ،ﻭﳒﺪ ﻧﺘﻴﺠﺔ ﻗﺮﻳﺒﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻸﺳﺌﻠﺔ ﺍﳌﺘﺒﻘﻴﺔ ﻣﻊ ﻣﻼﺣﻈﺔ ﺃﻥ ﺍﻹﺗﻔﺎﻕ ﻟﻴﺲ ﻗﻮﻳﺎ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺴﺆﺍﻝ ﺍﻷﺧﲑ ﻭﻫﺬﺍ ﺭﺍﺟﻊ ﻻﺧﺘﻼﻑ ﺍﻷﺭﺍﺀ ﺑﲔ ﺍﻟﺪﻭﻝ ﻛﻤﺎ ﺳﻨﺮﻯ. ﰲ ﺍﳋﻄﻮﺓ ﺍﻟﺘﺎﻟﻴﺔ ﻧﻈﺮﻧﺎ ﺇﱃ ﺍﻻﺧﺘﻼﻓﺎﺕ ﺑﲔ ﺍﻟﺪﻭﻝ ﻓﻴﻤﺎ ﳜﺺ ﺍﻷﺳﺌﻠﺔ ﺍﻟﺜﻼﺛﺔ ﺍﳌﺬﻛﻮﺭﺓ ﺃﻋﻼﻩ ﺣﻮﻝ ﺩﻓﻊ ﺍﻟﺰﻛﺎﺓ ،ﻭﺑﺼﻔﺔ ﻋﺎﻣﺔ ﳒﺪ ﺃﻥ ﻧﻔﺲ ﺍﻹﲨﺎﻉ ﺍﻟﺬﻱ ﻭﺟﺪﻧﺎﻩ ﺑﲔ ﺍﻟﻮﻇﺎﺋﻒ ﻣﻮﺟﻮﺩ ﺑﲔ ﺍﻟﺪﻭﻝ ﺑﺎﻟﻔﻌﻞ . ﺟﺪﻭﻝ ) (3ﻳﺒﲔ ﺃﻥ ﺃﻏﻠﺒﻴﺔ ﺍﳌﺴﺘﺠﻮﺑﲔ ﺍﺗﻔﻘﻮﺍ ﺃﻭ ﺍﺗﻔﻘﻮﺍ ﺑﺸﺪﺓ ﻋﻠﻰ ﺃﻥ ﺍﻟﺰﻛﺎﺓ ﻋﻼﻗﺔ ﺑﲔ ﺍﻹﻧﺴﺎﻥ ﻭﺍﷲ ﻭﺃﻬﻧﺎ ﳚﺐ ﺃﻥ ﺗﺪﻓﻊ ﻣﺒﺎﺷﺮﺓ ﺩﻭﻥ ﻭﺳﺎﻃﺔ ،ﺑﺎﻹﻇﺎﻓﺔ ﺇﱃ ﺫﻟﻚ ﻓﺈﻥ ﲨﻴﻊ ﺍﳌﺴﺘﺠﻮﺑﲔ ﺍﺗﻔﻘﻮﺍ ﺃﻭ ﺍﺗﻔﻘﻮﺍ ﺑﺸﺪﺓ ﻋﻠﻰ ﺃﻬﻧﻢ ﻻﻳﺜﻘﻮﻥ ﰲ ﺍﻟﺸﺮﻛﺎﺕ ﰲ ﺩﻓﻊ ﺍﻟﺰﻛﺎﺓ ﻧﻴﺎﺑﺔ ﻋﻨﻬﻢ .ﺃﻣﺎ ﻋﻦ ﺍﺧﺘﻼﻑ ﺍﻟﺪﻭﻝ؛ ﻓﺈﻥ ﺍﺧﺘﺒﺎﺭ ﺍﻟﻜﺎﻱ ﻣﺮﺑﻊ ﻳﺆﻛﺪ ﻋﺪﻡ ﻭﺟﻮﺩ ﺍﺧﺘﻼﻑ ﻣﻌﻨﻮﻱ ﺑﲔ ﺍﳌﺴﺘﺠﻮﺑﲔ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﻷﺭﺑﻊ. ]ﺟﺪﻭﻝ ) (3ﺗﻘﺮﻳﺒﺎ ﻫﻨﺎ[ 7 ﲢﺼﻴﻞ ﺍﻟﺰﻛﺎﺓ: ﻧﻈﺮﻳﺎ ﺗﻌﻄﻲ ﺍﻟﺸﺮﻳﻌﺔ ﺍﻟﺪﻭﻟﺔ ﺍﳊﻖ ﰲ ﲢﺼﻴﻞ ﺍﻟﺰﻛﺎﺓ ،ﻭﻣﻨﻪ ﻳﺼﺒﺢ ﻣﻦ ﺍﳌﻬﻢ ﻣﻌﺮﻓﺔ ﺁﺭﺍﺀ ﺍﳌﺴﺘﺠﻮﺑﲔ ﺼﻞ ﺍﻟﺰﻛﺎﺓ .ﺃﹸﻋﻄﻲ ﺍﳌﺴﺘﺠﻮﺑﻮﻥ ﻋﺪﺩﺍ ﻣﻦ ﺍﻟﺒﺪﺍﺋﻞ ﻟ ﹸﻄﺮﻕ ﲢﺼﻴﻞ ﺍﻟﺰﻛﺎﺓ ﻭ ﹸﻃﻠﺐ ﻣﻨﻬﻢ ﲡﺎﻩ ﻣﻦ ﳚﺐ ﺃﻥ ﻳﺤ ﺇﺑﺪﺍﺀ ﺩﺭﺟﺔ ﻣﻮﺍﻓﻘﺘﻬﻢ ﻣﻊ ﻛﻞ ﺑﺪﻳﻞ ﻣﻦ ﺍﻟﺒﺪﺍﺋﻞ ﺍﳌﻘﺘﺮﺣﺔ .ﺍﻟﻨﺘﺎﺋﺞ ﻣﺒﻴﻨﺔ ﰲ ﺟﺪﻭﻝ ) .(4ﻫﺬﻩ ﺍﳌﺮﺓ ﻧﺴﺘﻌﻤﻞ ﲨﻴﻊ ﺍﳌﺴﺘﺠﻮﺑﲔ ﺍﻟـ ،159ﲟﻦ ﻓﻴﻬﻢ ﺍﻟﺬﻳﻦ ﱂ ﻳﻜﻦ ﻟﺪﻳﻬﻢ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ. ﺗﻈﻬﺮ ﺍﻟﻨﺘﺎﺋﺞ ﺃﻥ ﺃﻏﻠﺒﻴﺔ ﺍﳌﺴﺘﺠﻮﺑﲔ ﺍﺧﺘﺎﺭﻭﺍ ﺍﻟﺴﻠﻄﺔ ﻛﻬﻴﺌﺔ ﻣﻼﺋﻤﺔ ﻟﺘﺤﺼﻴﻞ ﺍﻟﺰﻛﺎﺓ ،ﻭﻫﺬﺍ ﻳﺘﻔﻖ ﻣﻊ ﺃﺣﻜﺎﻡ ﺍﻟﺸﺮﻳﻌﺔ .ﻣﻌﺪﻝ ﺍﻟﺮﺩﻭﺩ ﻋﻠﻰ ﺍﺧﺘﻴﺎﺭ ’ﺍﻟﺪﻭﻟﺔ‘ ﻛﺎﻥ 3,96ﰲ ﺍﳌﺮﺗﺒﺔ ﺍﻷﻭﱃ ﺗﺘﺒﻌﻬﺎ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳋﲑﻳﺔ ﲟﻌﺪﻝ .3,60ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ ﺗﺄﰐ ﰲ ﺍﳌﺮﺗﺒﺔ ﺍﻟﺜﺎﻟﺜﺔ ،ﻭﻫﺬﺍ ﺃﻗﻞ ﻣﻦ ﺍﳌﺘﻮﻗﻊ ﺭﲟﺎ ﻷﻥ ﺍﳌﺴﺘﺠﻮﺑﲔ ﻗﺪ ﻳﺘﺤﻔﻈﻮﻥ ﻋﻠﻰ ﺍﻟﻄﺒﻴﻌﺔ ﺍﻟﺘﺠﺎﺭﻳﺔ ﻟﻠﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ ﺃﻭ ﻛﺬﻟﻚ ﻷﻥ ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ ﻗﺪ ﻻ ﻳﻜﻮﻥ ﻟﺪﻳﻬﺎ ﻋﺪﺩ ﻛﺎﻑ ﻣﻦ ﺍﻟﻔﺮﻭﻉ ﳑﺎ ﳚﻌﻠﻬﺎ ﻏﲑ ﻣﺆﻫﻠﺔ ﻟﺘﺤﺼﻴﻞ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﻟﻮﻃﲏ .ﺃﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺒﻨﻮﻙ ﺍﻟﺘﺠﺎﺭﻳﺔ ﻓﻜﺎﻧﺖ ﺍﳌﻌﺎﺭﺿﺔ ﺃﻗﻮﻯ ،ﺣﻴﺚ ﺑﻠﻎ ﻣﺘﻮﺳﻂ ﺍﻟﺮﺩﻭﺩ 2,07ﳑﺎ ﻳﺪﻝ ﻋﻠﻰ ﺷﺪﺓ ﺍﳌﻌﺎﺭﺿﺔ ﻹﻋﻄﺎﺀ ﺍﻟﺒﻨﻮﻙ ﺍﻟﺘﺠﺎﺭﻳﺔ ﺩﻭﺭ ﲢﺼﻴﻞ ﺍﻟﺰﻛﺎﺓ ﺭﻏﻢ ﻛﻮﻬﻧﺎ ﺍﻟﻮﺣﻴﺪﺓ ﺍﳌﺆﻫﻠﺔ ﺗﻘﻨﻴﺎ ﻭﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﻟﻠﻘﻴﺎﻡ ﺬﺍ ﺍﻟﺪﻭﺭ ﻭﺍﻟﺴﺒﺐ ﻭﺭﺍﺀ ﻫﺬﺍ ﺍﻻﻋﺘﺮﺍﺽ ﻫﻮ ﻗﻴﺎﻡ ﺍﻟﺒﻨﻮﻙ ﺍﻟﺘﺠﺎﺭﻳﺔ ﻋﻠﻰ ﺍﻟﺮﺑﺎ ﻭﻫﺬﺍ ﻳﺘﻌﺎﺭﺽ ﻣﻊ ﺍﻟﺮﻭﺡ ﺍﻟﺪﻳﻨﻴﺔ ﻟﻠﺰﻛﺎﺓ. ﺍﺧﺘﺒﺎﺭ ﺍﻟﻜﺎﻱ ﻣﺮﺑﻊ ﻳﺒﲔ ﻋﺪﻡ ﻭﺟﻮﺩ ﺍﺧﺘﻼﻑ ﺑﲔ ﺍﳉﻤﻮﻋﺎﺕ ﺍﳌﺨﺘﻠﻔﺔ ﺣﻮﻝ ﺭﺃﻳﻬﻢ ﻋﻤﻦ ﻫﻮ ﺃﻛﺜﺮ ﺃﻫﻠﻴﺔ ﻟﺘﺤﺼﻴﻞ ﺍﻟﺰﻛﺎﺓ. ﰲ ﺍﳌﻤﻠﻜﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﺴﻌﻮﺩﻳﺔ ﻗﺴﻢ ﺍﻟﺰﻛﺎﺓ ﻟﻪ ﺳﻠﻄﺎﺕ ﺗﺴﻤﺢ ﻟﻪ ﺑﺘﺤﺼﻴﻞ )ﻭﺗﻮﺯﻳﻊ ( ﺍﻟﺰﻛﺎﺓ ﻣﻦ ﺍﳌﻮﺍﻃﻨﲔ ﻭﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﺴﻌﻮﺩﻳﺔ .ﻭﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﻳﺘﻔﻖ ﺇﱃ ﺣﺪ ﺑﻌﻴﺪ ﻣﻊ ﻣﻘﺎﺻﺪ ﺍﻟﺸﺮﻳﻌﺔ ،ﻭﻟﻜﻦ ﻟﻴﺲ ﻫﻨﺎﻙ ﻧﻈﺎﻡ ﻗﺎﺋﻢ ﻟﺘﺤﺼﻴﻞ ﺍﻟﺰﻛﺎﺓ ﰲ ﺍﻟﺪﻭﻝ ﺍﻟﺜﻼﺙ ﺍﻷﺧﺮﻯ )ﺍﻟﺒﺤﺮﻳﻦ ،ﺍﻟﻜﻮﻳﺖ ﻭﺍﻹﻣﺎﺭﺍﺕ( ،ﻭﻣﻨﻪ ﻓﺈﻥ ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ ﰲ ﻫﺬﻩ ﺍﻟﺪﻭﻝ ﺗﻘﺒﻞ ﺍﻟﺰﻛﺎﺓ ﳑﻦ ﻳﺮﻳﺪ ﺩﻓﻌﻬﺎ ﳍﻢ .ﺗﻮﺯﻳﻊ ﺍﻟﺰﻛﺎﺓ ﻳﺘﻢ ﺑﻌﺪ ﺫﻟﻚ ﻋﻠﻰ ﺃﺳﺎﺱ ﺗﻮﺻﻴﺔ ﺍﳌﺰﻛﻲ ﺃﻭ ﻋﻠﻰ ﺍﺟﺘﻬﺎﺩ ﺍﻟﺒﻨﻚ ،ﻭﻳﻨﻄﺒﻖ ﻧﻔﺲ ﺍﻟﻜﻼﻡ ﻋﻠﻰ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳋﲑﻳﺔ ﰲ ﻫﺬﻩ ﺍﻟﺪﻭﻝ. ﺇﺫﺍ ﺭﺗﺒﻨﺎ ﺍﻟﻌﻴﻨﺔ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﺪﻭﻝ ﻓﺎﳌﻮﻗﻒ ﺍﻟﻌﺎﻡ ﲡﺎﻩ ﲢﺼﻴﻞ ﺍﻟﺰﻛﺎﺓ ﻣﻦ ﻗﺒﻞ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻷﺭﺑﻊ ﻻﻳﺘﻐﲑ .ﻛﻤﺎ ﻳﻈﻬﺮ ﻣﻦ ﺟﺪﻭﻝ )4ﺏ( ،ﻓﺈﻥ ﺗﺮﺗﻴﺐ ﺍﳌﻌﺪﻻﺕ ﻻ ﳜﺘﻠﻒ ﻣﻘﺎﺭﻧﺔ ﻣﻊ ﺟﺪﻭﻝ )4ﺃ( ﻓﺎﻟﺪﻭﻟﺔ ﺗﺒﻘﻰ ﰲ ﺍﳌﺮﺗﺒﺔ ﺍﻷﻭﱃ ﻭﺍﻟﺒﻨﻮﻙ ﺍﻟﺘﺠﺎﺭﻳﺔ ﰲ ﺍﳌﺮﺗﺒﺔ ﺍﻷﺧﲑﺓ ،ﻭﻳﺪﻝ ﻫﺬﺍ ﻋﻠﻰ ﺃﻥ ﺍﳌﺴﺘﺠﻮﺑﲔ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﻷﺭﺑﻊ ﳍﻢ ﺁﺭﺍﺀ ﻣﺘﺸﺎﺔ ﻭﻻﲣﺘﻠﻒ ﺑﺸﻜﻞ ﻣﻌﻨﻮﻱ ﻛﻤﺎ ﻳﺒﲔ ﺍﺧﺘﺒﺎﺭ ﺍﻟﻜﺎﻱ ﻣﺮﺑﻊ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﻟﺜﻼﺙ ﺍﻷﻭﱃ. 8 ﺇﺫﺍ ﺭﻛﺰﻧﺎ ﻋﻠﻰ ﺍﳌﻌﺪﻻﺕ ﺣﺴﺐ ﺍﻟﺪﻭﻝ ﻳﻈﻬﺮ ﺑﻮﺿﻮﺡ ﺃﻥ ﺍﻟﺴﻌﻮﺩﻳﲔ ﻳﻔﻀﻠﻮﻥ ﺑﻘﻮﺓ ﺍﻹﺧﺘﻴﺎﺭ ﺍﻷﻭﻝ )ﺍﻟﺪﻭﻟﺔ( ﰲ ﺣﲔ ﺃﻥ ﺗﻔﻀﻴﻞ ﺍﻟﺒﺤﺮﻳﻨﻴﲔ ﻟﻠﺪﻭﻟﺔ ﺃﺿﻌﻒ ﺑﻜﺜﲑ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﻷﺧﺮﻯ ،ﻣﻘﺎﺑﻞ ﺫﻟﻚ ﳒﺪ ﺃﻥ ﺍﻟﺒﺤﺮﻳﻨﻴﲔ ﻳﻌﺘﻘﺪﻭﻥ ﺃﻥ ﺃﻓﻀﻞ ﻣﺆﺳﺴﺔ ﻟﺘﺤﺼﻴﻞ ﺍﻟﺰﻛﺎﺓ ﻫﻲ ﺍﳉﻤﻌﻴﺔ ﺍﳋﲑﻳﺔ ،ﻭﻫﺬﺍ ﺍﻻﺧﺘﻼﻑ ﻗﺪ ﻳﻌﻮﺩ ﺃﺳﺎﺳﺎ ﺇﱃ ﻛﻮﻥ ﺍﻷﻏﻠﺒﻴﺔ ﰲ ﺍﻟﺒﺤﺮﻳﻦ ﺷﻴﻌﺔ ،ﻭﻗﺪ ﺗﻜﻮﻥ ﳍﻢ ﺗﻘﺎﻟﻴﺪ ﳐﺘﻠﻔﺔ ﰲ ﲢﺼﻴﻞ ﻭﺗﻮﺯﻳﻊ ﺍﻟﺰﻛﺎﺓ. ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ ﻓﺈﻥ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳋﲑﻳﺔ ﻫﻲ ﺍﻷﻛﺜﺮ ﺍﺳﺘﻌﻤﺎﻻ ﰲ ﺍﻟﺒﺤﺮﻳﻦ ﺣﺎﻟﻴﺎ. ﰲ ﺣﲔ ﻻﻳﻮﺟﺪ ﺍﺧﺘﻼﻑ ﻣﻌﻨﻮﻱ ﺑﲔ ﺍﻟﺪﻭﻝ ﻓﻴﻤﺎ ﳜﺺ ﺍﻟﺪﻭﻟﺔ )ﻣﻮﺍﻓﻘﺔ ﺷﺪﻳﺪﺓ( ،ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ )ﻣﻮﺍﻓﻘﺔ( ﻭﺍﻟﺒﻨﻮﻙ ﺍﻟﺘﺠﺎﺭﻳﺔ )ﻣﻌﺎﺭﺿﺔ( ،ﳒﺪ ﺍﺧﺘﻼﻓﺎ ﻣﻌﻨﻮﻳﺎ ﺑﲔ ﺍﻟﺪﻭﻝ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﳌﺆﺳﺴﺎﺕ ﺍﳋﲑﻳﺔ ،ﻭﺭﻏﻢ ﺃﻥ ﲨﻴﻊ ﺍﳌﺴﺘﺠﻮﺑﲔ ﻣﻮﺍﻓﻘﻮﻥ ﻓﺈﻥ ﺩﺭﺟﺔ ﺍﳌﻮﺍﻓﻘﺔ ﲣﺘﻠﻒ؛ ﻓﺎﻟﺒﺤﺮﻳﻨﻴﻮﻥ ﺃﻛﺜﺮ ﻣﻮﺍﻓﻘﺔ )ﺍﳌﻌﺪﻝ= (4,0ﰲ ﺣﲔ ﺃﻥ ﺍﻟﻜﻮﻳﺘﻴﲔ ﺃﻗﻞ ﻣﻮﺍﻓﻘﺔ ﲟﻌﺪﻝ ،3,36ﻭﻳﻘﻊ ﺍﻟﺴﻌﻮﺩﻳﻮﻥ ﻭﺍﻹﻣﺎﺭﺍﺗﻴﻮﻥ ﺑﲔ ﺍﳌﻌﺪﻟﲔ .ﺇﺣﺼﺎﺀ ﺍﻟﻜﺎﻱ ﻣﺮﺑﻊ ﻛﺎﻥ ﻣﻌﻨﻮﻳﺎ ﺑﺎﺣﺘﻤﺎﻝ .5,1%ﻭﻳﻼﺣﻆ ﺃﻥ ﺍﻟﺴﻌﻮﺩﻳﺔ ﻭﺍﻹﻣﺎﺭﺍﺕ ﳍﻤﺎ ﻣﻌﺪﻻﺕ ﻣﺘﻘﺎﺭﺑﺔ ﺟﺪﺍ ﻭﻫﺬﺍ ﺭﲟﺎ ﻳﺮﺟﻊ ﺇﱃ ﺗﻘﺎﺭﺏ ﺍﺘﻤﻌﲔ ﻣﻦ ﺣﻴﺚ ﺍﻟﺘﻘﺎﻟﻴﺪ ﻭﺍﳌﻌﺘﻘﺪﺍﺕ ﺍﻟﺪﻳﻨﻴﺔ ،ﺣﻴﺚ ﺃﻥ ﻛﻼ ﺍﻟﺪﻭﻟﺘﲔ ﺗﺘﻤﻴﺰﺍﻥ ﲟﺠﺘﻤﻊ ﳏﺎﻓﻆ ﺫﻱ ﺃﻏﻠﺒﻴﺔ ﺳﻨﻴﺔ ،ﰲ ﺣﲔ ﳒﺪ ﺃﻥ ﺍﻟﺒﺤﺮﻳﻦ ﺃﻗﻞ ﳏﺎﻓﻈﺔ )ﻣﻊ ﺃﻏﻠﺒﻴﺔ ﺷﻴﻌﻴﺔ( ﻭﺍﻟﻜﻮﺑﺖ ﺃﻛﺜﺮ ﳏﺎﻓﻈﺔ ﻣﻦ ﺍﻟﺒﺤﺮﻳﻦ )ﻭﳍﺎ ﺃﻗﻠﻴﺔ ﺷﻴﻌﻴﺔ(. ]ﺟﺪﻭﻝ ) (4ﺗﻘﺮﻳﺒﺎ ﻫﻨﺎ[ ﻧﺴﺒﺔ ﺍﻟﺰﻛﺎﺓ ﺍﻟﱵ ﳚﺐ ﺃﻥ ﺗﺪﻓﻊ ﻟﻠﺪﻭﻟﺔ: ﺑﻔﻀﻞ ﻋﺎﺋﺪﺍﺕ ﺍﻟﺒﺘﺮﻭﻝ ﻣﻌﻈﻢ ﺍﻟﺪﻭﻝ ﺍﳋﻠﻴﺠﻴﺔ ﱂ ﺗﻔﺮﺽ ﺿﺮﺍﺋﺐ ﺣﱴ ﺍﻵﻥ ،ﺣﻴﺚ ﺃﻥ ﺍﻟﺰﻛﺎﺓ ﺗﺪﻓﻊ ﺇﺧﺘﻴﺎﺭﺍ ﻣﻦ ﺍﻷﻓﺮﺍﺩ ﺇﱃ ﺍﻟﻔﻘﺮﺍﺀ ﻣﺒﺎﺷﺮﺓ ﺃﻭ ﺑﺎﺳﺘﻌﻤﺎﻝ ﻣﺆﺳﺴﺎﺕ ﻭﻧﺴﺘﺜﲎ ﻣﻦ ﺫﻟﻚ ﺍﳌﻤﻠﻜﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﺴﻌﻮﺩﻳﺔ ﺣﻴﺚ ﻛﺎﻧﺖ ﺍﻟﺪﻭﻟﺔ ﺩﺍﺋﻤﺎ ﲢﺎﻭﻝ ﺍﻟﺘﺤﻜﻢ ﰲ ﺍﻟﺰﻛﺎﺓ .ﻓﻘﺒﻞ ﺳﻨﺔ 1984ﻛﺎﻧﺖ ﺍﻟﺪﻭﻟﺔ ﺗﺤﺼﻞ ﻧﺼﻒ ﻣﺒﺎﻟﻎ ﺍﻟﺰﻛﺎﺓ ﻭﺗﻌﻄﻲ ﺍﳌﺰﻛﲔ ﺍﳊﻖ ﰲ ﺍﻟﺘﺼﺮﻑ ﰲ ﺍﻟﻨﺼﻒ ﺍﻵﺧﺮ ﻣﻦ ﻣﺒﻠﻎ ﺍﻟﺰﻛﺎﺓ .ﻭﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ ﺗﻐﲑﺕ ﺑﻌﺪ 1984؛ ﺣﻴﺚ ﻗﺮﺭﺕ ﺍﳊﻜﻮﻣﺔ ﲢﺼﻴﻞ ﻭﺗﻮﺯﻳﻊ ﺍﻟﺰﻛﺎﺓ ﻛﺎﻣﻠﺔ ،ﻟﺬﻟﻚ ﻓﺈﻧﻪ ﻣﻦ ﺍﶈﺘﻤﻞ ﺃﻥ ﻳﻜﻮﻥ ﻫﺬﺍ ﻗﺪ ﺃﺩﻯ ﺇﱃ ﺍﺟﺘﻨﺎﺏ ﺍﻟﺘﺼﺮﻳﺢ )ﻭﺑﺎﻟﺘﺎﱄ ﺩﻓﻊ( ﺑﺎﻟﺰﻛﺎﺓ 13.ﻫﺬﺍ ﳚﻌﻠﻨﺎ ﻧﺘﺴﺎﺀﻝ ﻋﻤﺎ ﺇﺫﺍ ﻛﺎﻥ ﻣﻦ ﺍﻷﻓﻀﻞ ﺇﺑﻘﺎﺀ ﻧﺴﺒﺔ ﻣﻦ ﺍﻟﺰﻛﺎﺓ ﲢﺖ ﺗﺼﺮﻑ ﺍﳌﺰﻛﲔ ﳑﺎ ﻳﺸﺠﻌﻬﻢ ﻋﻠﻰ ﺍﻟﺘﺼﺮﻳﺢ ﺑﺮﺅﻭﺱ ﺃﻣﻮﺍﳍﻢ ﻭﺩﺧﻠﻬﻢ. 13 ’ ،Kuran, ‘The Economicﻣﺮﺣﻊ ﺳﺎﺑﻖ. 9 ﻣﻦ ﺃﺟﻞ ﻣﻌﺮﻓﺔ ﺁﺭﺍﺀ ﻭﺗﻔﻀﻴﻼﺕ ﺍﳌﺴﺘﺠﻮﺑﲔ ﲡﺎﻩ ﺍﻟﻨﺴﺒﺔ ﺍﻟﱵ ﳚﺐ ﺃﻥ ﺗﺪﻓﻊ ﻟﻠﺴﻠﻄﺔ ﺍﶈﺼﻠﺔ ﻟﻠﺰﻛﺎﺓ ،ﺃﹸﻋﻄﻲ ﺍﳌﺴﺘﺠﻮﺑﻮﻥ ﻋﺪﺩﺍ ﻣﻦ ﺍﳋﻴﺎﺭﺍﺕ ﻟﻠﺘﺼﺮﻳﺢ ﲟﺪﻯ ﻣﻮﺍﻓﻘﺘﻬﻢ ﻣﻊ ﻫﺬﻩ ﺍﳋﻴﺎﺭﺍﺕ ،ﻭﺍﻟﻨﺘﺎﺋﺞ ﻣﻠﺨﺼﺔ ﰲ ﺟﺪﻭﻝ ) .(5ﺍﳌﻌﺪﻝ ﺍﻟﻌﺎﻡ ﻳﻈﻬﺮ ﺃﻥ ﺍﳌﺴﺘﺠﻮﺑﲔ ﻳﻔﻀﻠﻮﻥ ﺇﻋﻄﺎﺀ ﻛﻞ ﺍﳌﺒﻠﻎ ﻟﻠﺪﻭﻟﺔ .ﻣﻌﺪﻝ ﺍﳌﻮﺍﻓﻘﺔ ﻳﺘﻨﺎﻗﺺ ﺑﻌﺪ ﺫﻟﻚ ﺑﺘﻨﺎﻗﺺ ﺍﻟﻨﺴﺐ ﺍﳌﺨﺼﺼﺔ ﻟﻠﺴﻠﻄﺔ .ﻓﺘﺮﺗﻴﺐ ﻣﻌﺪﻻﺕ 50% ،75%ﻭ 25%ﻛﺎﻧﺖ ﺍﻟﺜﺎﻧﻴﺔ ،ﺍﻟﺜﺎﻟﺜﺔ ﻭﺍﻷﺧﲑﺓ. ﻭﻟﻜﻦ ﺍﳊﻘﻴﻘﺔ ﻟﻴﺴﺖ ﺬﻩ ﺍﻟﺒﺴﺎﻃﺔ ،ﻓﻬﻨﺎﻙ ﺍﺧﺘﻼﻓﺎﺕ ﻣﻌﻨﻮﻳﺔ ﺑﲔ ﺍﻤﻮﻋﺎﺕ ﻛﻤﺎ ﻳﻈﻬﺮ ﻣﻦ ﺟﺪﻭﻝ )5ﺃ( .ﺍﺧﺘﺒﺎﺭ ﺍﻟﻜﺎﻯ ﻣﺮﺑﻊ ﻣﻌﻨﻮﻱ ﰲ ﺛﻼﺙ ﺣﺎﻻﺕ 75% ،100%ﻭ ،50%ﻭﻫﺬﺍ ﻳﺆﻛﺪ ﺍﺧﺘﻼﻑ ﻣﻮﺍﻗﻒ ﺍﳌﺴﺘﺠﻮﺑﲔ ﻣﻦ ﳐﺘﻠﻒ ﺍﻟﻮﻇﺎﺋﻒ ﺣﻮﻝ ﻧﺴﺒﺔ ﺍﻟﺰﻛﺎﺓ ﺍﻟﱵ ﳚﺐ ﲢﺼﻴﻠﻬﺎ .ﻓﺎﻻﺧﺘﺒﺎﺭﺍﺕ ﺍﻹﺣﺼﺎﺋﻴﺔ ﺗﺆﻛﺪ ﺍﺧﺘﻼﻓﺎ ﺑﲔ ﻣﻮﻇﻔﻲ ﺍﳊﻜﻮﻣﺔ )ﻣﻌﺪﻻﺕ ﻋﺎﻟﻴﺔ=ﻣﻮﺍﻓﻘﺔ ﻗﻮﻳﺔ( ﻭﺍﻷﻛﺎﺩﻣﻴﲔ )ﻣﻌﺪﻻﺕ ﻣﻨﺨﻔﻀﺔ=ﻣﻌﺎﺭﺿﺔ( .ﻣﻌﺎﺭﺿﺔ ﺍﻷﻛﺎﺩﻣﻴﲔ ﻟﻨﺴﺐ ﻋﺎﻟﻴﺔ ﻟﻠﺰﻛﺎﺓ ﻧﺘﻴﺠﺔ ﻣﻌﺎﺭﺿﺘﻬﻢ ﺍﻟﻘﻮﻳﺔ ﻟﺪﻓﻊ ﺍﻟﺰﻛﺎﺓ ﻟﻠﺴﻠﻄﺔ .ﺍﳌﻮﻇﻔﻮﻥ ﺍﳊﻜﻮﻣﻴﻮﻥ ﻳﻮﺍﻓﻘﻮﻥ ﺑﺸﺪﺓ ﻋﻠﻰ ﲢﺼﻴﻞ 100%ﻣﻦ ﺍﻟﺰﻛﺎﺓ ﻭﻫﺬﺍ ﻗﺮﻳﺐ ﻣﻦ ﻣﻮﻗﻒ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﻭﻟﻜﻦ ﺩﺭﺟﺔ ﻣﻮﺍﻓﻘﺔ ﻫﺆﻻﺀ ﺃﻗﻞ ﻣﻦ ﺍﳌﻮﻇﻔﲔ ﺍﳊﻜﻮﻣﻴﲔ .ﲞﻼﻑ ﲨﻴﻊ ﺍﻟﻮﻇﺎﺋﻒ ،ﳒﺪ ﻋﻨﺪ ﺍﶈﺎﺳﺒﲔ ﺍﺧﺘﻴﺎﺭﺍﺕ ﳐﺎﻟﻔﺔ ،ﺣﻴﺚ ﺃﻥ ﺃﺣﺴﻦ ﻧﺴﺒﺔ ﻟﺪﻳﻬﻢ ﻫﻲ 50%ﻭﺃﺳﻮﺃ ﻧﺴﺒﺔ ﻫﻲ .100%ﺭﺃﻱ ﺍﶈﺎﺳﺒﲔ ﺃﻫﻢ ﺍﻵﺭﺍﺀ ﻷﻬﻧﻢ ﳝﺜﻠﻮﻥ ﻣﺼﻠﺤﺔ ﺯﺑﺎﺋﻨﻬﻢ ﻭﳍﻢ ﺍﻟﺪﻭﺭ ﺍﻷﻛﱪ ﰲ ﺗﻘﺪﻳﺮ ﺍﻟﺰﻛﺎﺓ ﺍﻟﻮﺍﺟﺒﺔ ﻋﻠﻰ ﺍﻟﺰﺑﺎﺋﻦ ﺩﻭﻥ ﺍﻹﻓﺼﺎﺡ ﻋﻨﻬﺎ ﻟﻠﻐﲑ ﻷﻬﻧﺎ ﺗﺪﻝ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﻟﺪﺧﻞ ﻭﺍﻟﺜﺮﻭﺓ ﻟﻠﺰﺑﻮﻥ ،ﻭﺃﻏﻠﺐ ﺍﻟﻨﺎﺱ ﻻﻳﻔﻀﻠﻮﻥ ﻣﻌﺮﻓﺔ ﺍﻟﻐﲑ ﳌﺎ ﻟﺪﻳﻬﻢ ﻣﻦ ﺍﻷﻣﻮﺍﻝ. ﻫﻨﺎﻙ ﻧﺘﻴﺠﺔ ﻏﲑ ﻣﺘﻮﻗﻌﺔ ﻭﻳﺼﻌﺐ ﺷﺮﺣﻬﺎ ،ﻭﻫﻲ ﺃﻥ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﻳﻔﻀﻠﻮﻥ ﺩﻓﻊ 100%ﻣﻦ ﺍﻟﺰﻛﺎﺓ ﻟﻠﺴﻠﻄﺔ ﳑﺎ ﻳﺘﻌﺎﺭﺽ ﻣﻊ ﻣﻮﻗﻒ ﺍﶈﺎﺳﺒﲔ .ﻭﻗﺪ ﻳﻜﻮﻥ ﻫﺬﺍ ﻧﺘﻴﺠﺔ ﻟﺼﻐﺮ ﺍﻟﻌﻴﻨﺔ ﺍﳌﺴﺘﻌﻤﻠﺔ ﰲ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ، ﻭﻟﻜﻦ ﳝﻜﻦ ﺗﻔﺴﲑ ﻣﻮﻗﻒ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺑﺄﻥ ﺍﺳﺘﺜﻤﺎﺭﺍﻢ ﻣﻌﻠﻮﻣﺔ ﻟﺪﻯ ﺍﻟﺴﻠﻄﺎﺕ ﻭﺑﺎﻟﺘﺎﱄ ﻟﻴﺲ ﻫﻨﺎﻙ ﺳﺒﺐ ﻗﻮﻱ ﶈﺎﻭﻟﺔ ﺇﺧﻔﺎﺀ ﻣﺒﺎﻟﻎ ﺍﺳﺘﺜﻤﺎﺭﺍﻢ. ﻟﻴﺲ ﻫﻨﺎﻙ ﻓﺮﻕ ﺑﲔ ﺍﻟﺪﻭﻝ ﻣﻦ ﺣﻴﺚ ﺗﻔﻀﻴﻞ ﺍﻟﻨﺴﺐ ﺍﳌﻌﻄﺎﺓ ﻟﻠﺴﻠﻄﺔ ،ﻓﺠﻤﻴﻊ ﺍﺣﺘﺒﺎﺭﺍﺕ ﺍﻟﻜﺎﻱ ﻣﺮﺑﻊ ﻟﻴﺴﺖ ﻣﻌﻨﻮﻳﺔ ،ﻭﻣﻊ ﺫﻟﻚ ﻓﺈﻥ ﻗﻴﻤﺔ ﺍﳌﻌﺪﻻﺕ ﲣﺘﻠﻒ ﻗﻠﻴﻼ ﻣﻦ ﺩﻭﻟﺔ ﻷﺧﺮﻯ .ﻭﳚﺪﺭ ﺑﻨﺎ ﻣﻼﺣﻈﺔ ﺃﻥ ﺍﻟﺒﺤﺮﻳﻦ ﳍﺎ ﺃﻗﻞ ﺍﳌﻌﺪﻻﺕ ﳑﺎ ﻳﺆﻛﺪ ﻣﻌﺎﺭﺿﺔ ﺍﻟﺒﺤﺮﻳﻨﻴﲔ ﻟﺘﺤﺼﻴﻞ ﺍﻟﺰﻛﺎﺓ ﻣﻦ ﻗﺒﻞ ﺍﻟﺴﻠﻄﺎﺕ .ﻭﺃﻋﻠﻰ ﺍﳌﻌﺪﻻﺕ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺴﻌﻮﺩﻳﺔ ﻭﺍﻹﻣﺎﺭﺍﺕ ﺃﻋﻄﻴﺖ ﻟـ 100%ﰒ .75%ﻣﻌﺪﻻﺕ ﺍﻟﻜﻮﻳﺖ ﺑﲔ ﺍﻟﺒﺤﺮﻳﻦ ﻭﺍﻟﺪﻭﻟﺘﲔ ﺍﻷﺧﺮﻳﲔ. ]ﺟﺪﻭﻝ ) (5ﺗﻘﺮﻳﺒﺎ ﻫﻨﺎ[ 10 .4ﺍﳋﺎﲤﺔ. ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﳏﺎﻭﻟﺔ ﻣﺘﻮﺍﺿﻌﺔ ﻟﻠﻔﺖ ﺍﻻﻧﺘﺒﺎﻩ ﺇﱃ ﺍﳊﺎﺟﺔ ﺇﱃ ﺩﺭﺍﺳﺎﺕ ﻧﻈﺮﻳﺔ ﻭﻣﻴﺪﺍﻧﻴﺔ ﺣﻮﻝ ﺍﻟﺰﻛﺎﺓ. ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﳌﺘﻮﻓﺮﺓ ﺣﺎﻟﻴﺎ ﺣﻮﻝ ﺍﻟﺰﻛﺎﺓ ﳏﺪﻭﺩﺓ ﻟﻠﻐﺎﻳﺔ ﻭﻧﺘﻤﲎ ﺃﻥ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺳﺘﺠﻠﺐ ﺩﺭﺍﺳﺎﺕ ﺃﺧﺮﻯ ﺗﺴﺘﻔﻴﺪ ﻣﻦ ﻣﺰﺍﻳﺎ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﻭﲡﺘﻨﺐ ﻧﻘﺎﺋﺼﻬﺎ .ﳏﺪﻭﺩﻳﺔ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺘﺎﺣﺔ ﻟﻨﺎ ﺟﻌﻠﺖ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﻣﺴﺘﺠﻮﺑﲔ ﻟﺪﻳﻬﻢ ﺍﺳﺘﻌﺪﺍﺩ ﻋﻠﻰ ﺇﺑﺪﺍﺀ ﺁﺭﺍﺋﻬﻢ ﺣﻮﻝ ﺭﻛﻦ ﻣﻦ ﺃﺭﻛﺎﻥ ﺍﻹﺳﻼﻡ ﻟﻴﺲ ﺑﺎﻷﻣﺮ ﺍﻟﺴﻬﻞ؛ ﻟﺬﺍ ﺑﺪﺃﻧﺎ ﺑﺎﳌﻤﻜﻦ ،ﻣﻌﺘﺮﻓﲔ ﺑﺄﻥ ﻧﺘﺎﺋﺞ ﻫﺬﻩ ﺍﻟﻌﻴﻨﺔ ﻳﺼﻌﺐ ﺗﻌﻤﻴﻤﻬﺎ ﻋﻠﻰ ﺩﻭﻝ ﺃﺧﺮﻯ .ﻭﺭﻏﻢ ﻫﺬﻩ ﺍﻻﻋﺘﺒﺎﺭﺍﺕ ﻓﺈﻥ ﺃﳘﻴﺔ ﻫﺬﻩ ﺍﻟﻌﻴﻨﺔ ﻭﻫﺬﻩ ﺍﻟﻨﺘﺎﺋﺞ ﻻﻳﺴﺘﻬﺎﻥ ﺎ؛ ﻓﺎﻟﺪﻭﻝ ﺍﳌﺨﺘﺎﺭﺓ ﻣﻦ ﺃﻏﲎ ﺩﻭﻝ ﺍﻟﻌﺎﱂ ﺍﻹﺳﻼﻣﻲ ،ﻭﺍﳌﺴﺘﺠﻮﺑﻮﻥ ﻣﻦ ﺃﻗﺮﺏ ﺍﻟﻨﺎﺱ ﻓﻬﻤﺎ ﻷﺣﻜﺎﻡ ﺍﻟﺰﻛﺎﺓ ﻧﻈﺮﺍ ﳌﺴﺘﻮﺍﻫﻢ ﺍﻟﻌﻠﻤﻲ. ﻣﻦ ﻧﺘﺎﺋﺞ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺟﻮﺩ ﺑﻌﺾ ﺍﳌﻌﺎﺭﺿﺔ ﻟﺪﻓﻊ ﺍﻟﺰﻛﺎﺓ ﻟﻠﺪﻭﻟﺔ ،ﻭﻫﺬﻩ ﺍﳌﻌﺎﺭﺿﺔ ﻧﺘﻴﺠﺔ ﺟﺰﺋﻴﺔ ﻟﻺﻋﺘﻘﺎﺩ ﺑﺄﻥ ﺍﻟﺰﻛﺎﺓ ﺃﻣﺮ ﺑﲔ ﺍﻟﻌﺒﺪ ﻭﺧﺎﻟﻘﻪ .ﻭﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻌﻤﻠﻴﺔ ﻓﺈﻥ ﺍﻟﺪﻭﻝ ﻗﺪ ﺗﻮﺍﺟﻪ ﺭﻓﻀﺎ ﺷﻌﺒﻴﺎ ﻭﺮﺑﺎ ﺇﺫﺍ ﻣﺎ ﺣﺎﻭﻟﻮﺍ ﻓﺮﺽ ﺗﻨﻈﻴﻢ ﻗﺎﻧﻮﱐ ﻟﻠﺰﻛﺎﺓ. ﻣﻌﻈﻢ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﻻﻳﺮﻏﺒﻮﻥ ﰲ ﺣﺴﺎﺏ ﻭﺗﻮﺯﻳﻊ ﺍﻟﺰﻛﺎﺓ ﻣﺒﺎﺷﺮﺓ ﻣﻦ ﻗﺒﻞ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﻘﺎﺑﻀﺔ ﻻﺳﺘﺜﻤﺎﺭﺍﻢ .ﻓﺎﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ ﻭﺍﻟﺘﺠﺎﺭﻳﺔ ﱂ ﺗﻌﺘﱪ ﻭﺳﻴﻠﺔ ﻣﻔﻀﻠﺔ ﳉﻤﻊ ﻭﺗﻮﺯﻳﻊ ﺍﻟﺰﻛﺎﺓ ﺭﻏﻢ ﻗﺪﺭﺎ ﺍﻟﺘﻘﻨﻴﺔ. ﻭﺟﺪ ﻟﻨﻮﻉ ﺍﻟﻮﻇﻴﻔﺔ ﺃﺛﺮ ﰲ ﺑﻌﺾ ﺍﻟﻔﺮﻭﻗﺎﺕ ﰲ ﺍﳌﻮﺍﻗﻒ .ﺍﻟﻔﺮﻭﻗﺎﺕ ﻭﺟﺪﺕ ﺃﻳﻀﺎ ﺑﲔ ﺍﻟﺪﻭﻝ ﲡﺎﻩ ﻋﺪﺩ ﻣﻦ ﺍﻟﻘﻀﺎﻳﺎ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺰﻛﺎﺓ. ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﳌﺴﺘﺠﻮﺑﲔ ﻓﻀﻠﻮﺍ ﺇﻋﻄﺎﺀ ﺩﻭﺭ ﺃﻛﱪ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﳋﲑﻳﺔ ﻟﺘﺤﺼﻴﻞ ﻭﺗﻮﺯﻳﻊ ﺍﻟﺰﻛﺎﺓ ،ﻛﻤﺎ ﻛﺎﻥ ﻫﻨﺎﻙ ﻣﻮﻗﻒ ﺇﳚﺎﰊ ﲡﺎﻩ ﺇﻋﻄﺎﺀ ﺍﳌﺰﻛﻲ ﻧﺴﺒﺔ ﻣﻦ ﻣﺒﻠﻎ ﺍﻟﺰﻛﺎﺓ ﻟﺘﻮﺯﻳﻌﻬﺎ ﺑﻨﻔﺴﻪ. ﺭﻏﻢ ﺃﻥ ﻧﺘﺎﺋﺞ ﻫﺬﻩ ﺍﻟﻮﺭﻗﺔ ﻣﻔﻴﺪﺓ ﻓﺈﻧﻪ ﻻ ﲟﻜﻦ ﺍﻋﺘﺒﺎﺭﻫﺎ ﺃﻛﺜﺮ ﻣﻦ ﻧﻘﻄﺔ ﺑﺪﺍﻳﺔ ﰲ ﺩﺭﺍﺳﺔ ﻣﺴﺄﻟﺔ ﺍﻟﺰﻛﺎﺓ، ﻓﺎﻟﻜﺜﲑ ﻣﻦ ﺍﻷﺳﺌﻠﺔ ﺗﺒﻘﻰ ﻣﻄﺮﻭﺣﺔ .ﻣﻦ ﺃﳘﻬﺎ :ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﺭﺃﺱ ﺍﳌﺎﻝ ﻭﺍﻟﺪﺧﻞ ،ﻭﻣﻦ ﻫﻢ ﺍﳌﺴﺘﻔﻴﺪﻭﻥ ﻣﻦ ﺍﻟﺰﻛﺎﺓ ،ﻭﻋﻼﻗﺔ ﺍﻟﺰﻛﺎﺓ ﺑﺎﻟﻀﺮﺍﺋﺐ ﻭﺍﻟﺮﺳﻮﻡ ﺍﳌﺨﺘﻠﻔﺔ ،ﻭﺍﻟﻀﺮﺭ ﺍﳌﻤﻜﻦ ﻣﻦ ﺯﻳﺎﺩﺓ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﳌﻮﺍﻃﻨﲔ ﻭﺍﻟﺸﺮﻛﺎﺕ. ﻫﺬﻩ ﺍﻷﺳﺌﻠﺔ ﳚﺐ ﺃﻥ ﻳﺒﺪﺃ ﺍﻟﺮﺩ ﻋﻠﻴﻬﺎ ﺑﺪﺭﺍﺳﺎﺕ ﻧﻈﺮﻳﺔ ﻭﻓﻘﻬﻴﺔ ،ﰒ ﻳﺘﻌﲔ ﻋﻠﻰ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﳌﻴﺪﺍﻧﻴﺔ ﺃﻥ ﺗﻮﺳﻊ ﺍﻟﻌﻴﻨﺔ ﻟﺘﺤﺘﻮﻱ ﻋﻠﻰ ﺯﻣﺮﺓ ﻣﻨﻮﻋﺔ ﻣﻦ ﺍﻟﺪﻭﻝ ،ﻛﻤﺎ ﳚﺐ ﺗﻮﺳﻴﻊ ﺍﻟﻌﻴﻨﺔ ﳉﻤﻴﻊ ﺍﻟﻮﻇﺎﺋﻒ ﻭﻣﺴﺘﻮﻳﺎﺕ ﺍﻟﺘﻌﻠﻴﻢ ﻭﺍﻷﻋﻤﺎﺭ ﻭﺍﻟﺪﺧﻞ. 11 ﺟﺪﻭﻝ ) (1ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻧﺴﺒﺔ ﻋﺪد ﻧﺴﺒﺔ ﻋﺪد اﻟﻜﻮﻳﺖ ﻧﺴﺒﺔ ﻋﺪد اﻟﺒﺤﺮﻳﻦ ﻧﺴﺒﺔ ﻋﺪد اﻟﻤﺠﻤﻮع ﻋﺪد ﻧﺴﺒﺔ اﻟﺴﻌﻮدﻳﺔ اﻹﻣﺎرات هﻞ ﻟﺪﻳﻚ اﺳﺘﺜﻤﺎرات ﻧﻌﻢ ﻻ ﻧﻮع اﻹﺳﺘﺜﻤﺎر أﺳﻬﻢ ﺷﺮآﺎت ﺳﻨﺪات ﺣﻜﻮﻣﻴﺔ ﺑﻨﻮك إﺳﻼﻣﻴﺔ ﻋﻘﺎرات ﺑﻨﻮك ﺗﺠﺎرﻳﺔ ﻗﻴﻤﺔ اﻻﺳﺘﺜﻤﺎرات أﻗﻞ ﻣﻦ US$5000 US$5001-10000 $10001-15000 أآﺜﺮ ﻣﻦ $15000 ﻣﺪة اﻻﺳﺘﺜﻤﺎر )ﺳﻨﺔ( أﻗﻞ ﻣﻦ ﺳﻨﺔ 1–5 6–10 32% 20% 19 19 30% 31% 18 31 28% 22% 17 22 10% 27% 6 27 38% 62% 60 99 36. 3% 0% 11. 8% 50% 17. 5% 13 0 1 7 3 28% 100% 22. 2% 21. 4% 23. 5% 10 3 2 3 4 33% 0% 33% 21% 35% 12 0 3 3 6 2. 7% 0% 33% 7. 1% 24% 1 0 3 1 4 46% 4% 11% 18% 21% 36 3 9 14 17 25% 54% 50% 36% 4 8 3 10 31% 33% 33% 17% 5 5 2 9 31% 13% 17% 30% 5 2 1 16 13% 0% 0% 17% 2 0 0 9 18% 16% 7% 59% 16 15 6 54 17% 36% 31% 1 10 4 50% 32% 15% 3 9 2 33% 25% 46% 2 7 6 0% 7% 8% 0 2 1 أآﺜﺮ ﻣﻦ 10ﺳﻨﻴﻦ 31% 4 31% 4 15% 2 23% 3 10% 48% 21. % 21% 6 28 13 13 ﺟﺪﻭﻝ ) (2ﺩﻓﻊ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ اﻹﻣﺎرات % اﻟﺴﻌﻮدﻳﺔ ﻋﺪد % اﻟﻜﻮﻳﺖ ﻋﺪد % اﻟﺒﺤﺮﻳﻦ ﻋﺪد % اﻟﻤﺠﻤﻮع ﻋﺪد % ﻋﺪد هﻞ ﺗﺪﻓﻊ اﻟﺰآﺎة ﻋﻠﻰ اﺳﺘﺜﻤﺎراﺗﻚ؟ ﻧﻌﻢ 32% 19 30% 18 28% 17 10% 6 100% 60 ﻻ 0% 0 0% 0 0% 0 0% 0 0 0 هﻞ ﺗﻌﺘﻘﺪ أن اﻟﺰآﺎة ﻋﻠﻰ اﻻﺳﺘﺜﻤﺎرات ﻳﺠﺐ أن ﺗﻨﻈﻢ ﻣﻦ ﻗﺒﻞ اﻟﺴﻠﻄﺎت اﻟﻤﻌﻨﻴﺔ؟ ﻧﻌﻢ 27% 10 43% 16 27% 10 3% 1 62% 37 ﻻ 39% 9 9% 2 30% 7 22% 5 38% 23 12 ﺟﺪﻭﻝ ) (3ﻣﻮﻗﻒ ﺍﳌﺴﺘﺠﻮﺑﲔ ﻣﻦ ﺩﻓﻊ ﺍﻟﺰﻛﺎﺓ. )ﺃ ( اﻟﻮﺳﻂ اﻟﺤﺴﺎﺑﻲ ﻟﻜﻞ ﻣﺠﻤﻮﻋﺔ اﻟﺰآﺎة ﻋﻼﻗﺔ ﺑﻴﻦ اﻟﻌﺒﺪ ورﺑﻪ أﻓﻀﻞ دﻓﻊ اﻟﺰآﺎة ﺑﻨﻔﺴﻲ ﻻ أﺛﻖ ﻓﻲ ﺷﺮآﺘﻲ ﻓﻲ ﻣﺎ ﻳﺨﺺ اﻟﺰآﺎة اﻻﻧﺤﺮاف اﻟﻤﻌﻴﺎري SD ح أدﻧﻰ MIN ح أﻗﺼﻰ MAX 4 5 اﻟﻜﺎي ﻣﺮﺑﻊ Chisq 2. 29 اﺣﺘﻤﺎل اﻟﺨﻄﺄ pvalue . 515 5 5. 04 . 169 5 2. 75 . 432 ﺗﺮدد Freq. اﻟﻮﺳﻂ Mean اﻟﺮﺗﺒﺔ Rank اﻷآﺎدﻳﻤﻲ اﻟﻤﻮﻇﻒ اﻟﺤﻜﻮﻣﻲ اﻟﻤﺴﺘﺜﻤﺮ اﻟﻤﺤﺎﺳﺐ 23 4. 96 1 5. 00 5. 00 4. 86 5. 00 . 209 23 4. 83 2 4. 83 5. 00 4. 57 5. 00 . 388 4 23 4. 39 3 4. 67 4. 33 4. 43 4. 00 . 583 3 )ﺏ( اﻟﻮﺳﻂ اﻟﺤﺴﺎﺑﻲ ﻟﻜﻞ ﻣﺠﻤﻮﻋﺔ اﻟﺰآﺎة ﻋﻼﻗﺔ ﺑﻴﻦ اﻟﻌﺒﺪ ورﺑﻪ أﻓﻀﻞ دﻓﻊ اﻟﺰآﺎة ﺑﻨﻔﺴﻲ ﻻ أﺛﻖ ﻓﻲ ﺷﺮآﺘﻲ ﻓﻲ ﻣﺎ ﻳﺨﺺ اﻟﺰآﺎة اﻹﻣﺎرات اﻻﻧﺤﺮاف اﻟﻤﻌﻴﺎري SD ح أدﻧﻰ MIN ح أﻗﺼﻰ MAX . 209 4 5 اﻟﻜﺎي ﻣﺮﺑﻊ Chisq 1. 56 اﺣﺘﻤﺎل اﻟﺨﻄﺄ pvalue . 670 4 5 3. 36 . 340 3 5 2. 64 . 451 ﺗﺮدد Freq. اﻟﻮﺳﻂ Mean اﻟﺮﺗﺒﺔ Rank اﻟﺒﺤﺮﻳﻦ اﻟﻜﻮﻳﺖ اﻟﺴﻌﻮد ﻳﺔ 23 4. 96 1 5. 00 5. 00 5. 00 4. 89 23 4. 83 2 4. 80 5. 00 5. 00 4. 67 . 388 23 4. 39 3 4. 40 4. 29 5. 00 4. 33 . 583 ﺟﺪﻭﻝ ) (4ﻣﻦ ﳛﺼﻞ ﺍﻟﺰﻛﺎﺓ )ﺃ ( اﻟﻮﺳﻂ اﻟﺤﺴﺎﺑﻲ ﻟﻜﻞ ﻣﺠﻤﻮﻋﺔ اﻟﺪوﻟﺔ ﻣﺆﺳﺴﺎت ﺧﻴﺮﻳﺔ ﺑﻨﻮك إﺳﻼﻣﻴﺔ ﺑﻨﻮك ﺗﺠﺎرﻳﺔ ﺗﺮدد Freq. اﻟﻮﺳﻂ Mean اﻟﺮﺗﺒﺔ Rank اﻷآﺎدﻳﻤﻲ اﻟﻤﻮﻇﻒ اﻟﺤﻜﻮﻣﻲ اﻟﻤﺴﺘﺜﻤﺮ اﻟﻤﺤﺎﺳﺐ اﻻﻧﺤﺮاف اﻟﻤﻌﻴﺎري SD ح أدﻧﻰ MIN ح أﻗﺼﻰ MAX 159 159 159 159 3. 96 3. 60 3. 22 2. 07 1 2 3 4 3. 59 3. 44 2. 97 1. 92 4. 23 3. 66 3. 05 2. 21 4. 07 3. 63 3. 56 2. 05 3. 88 3. 66 3. 27 2. 10 1. 28 1. 21 1. 27 1. 04 1 1 1 1 5 5 5 5 اﻟﻜﺎي ﻣﺮﺑﻊ Chisq 5. 69 . 314 5. 46 2. 21 اﺣﺘﻤﺎل اﻟﺨﻄﺄ pvalue . 127 . 957 . 141 . 530 )ﺏ( اﻟﻮﺳﻂ اﻟﺤﺴﺎﺑﻲ ﻟﻜﻞ ﻣﺠﻤﻮﻋﺔ اﻟﺪوﻟﺔ ﻣﺆﺳﺴﺎت ﺧﻴﺮﻳﺔ ﺑﻨﻮك إﺳﻼﻣﻴﺔ ﺑﻨﻮك ﺗﺠﺎرﻳﺔ ﺗﺮدد Freq. اﻟﻮﺳﻂ Mean اﻟﺮﺗﺒﺔ Rank اﻟﺒﺤﺮﻳﻦ اﻟﻜﻮﻳﺖ اﻟﺴﻌﻮد ﻳﺔ 159 159 159 159 3. 96 3. 60 3. 22 2. 07 1 2 3 4 3. 64 4. 00 3. 00 2. 33 3. 87 3. 36 3. 05 1. 90 4. 24 3. 51 3. 39 1. 96 13 اﻹﻣﺎرات اﻻﻧﺤﺮاف اﻟﻤﻌﻴﺎري SD ح أدﻧﻰ MIN ح أﻗﺼﻰ MAX 3. 97 3. 61 3. 37 2. 16 1. 28 1. 21 1. 27 1. 04 1 1 1 1 5 5 5 5 اﻟﻜﺎي ﻣﺮﺑﻊ Chisq 4. 30 7. 78 3. 06 2. 59 اﺣﺘﻤﺎل اﻟﺨﻄﺄ pvalue . 230 . 051 . 383 . 460 ﺟﺪﻭﻝ ) (5ﻧﺴﺒﺔ ﺍﻟﺰﻛﺎﺓ ﺍﻟﱵ ﺗﺪﻓﻊ ﻟﻠﻤﺆﺳﺴﺔ ﺍﶈﺼﻠﺔ ﻟﻠﺰﻛﺎﺓ )ﺃ ( اﻟﻮﺳﻂ اﻟﺤﺴﺎﺑﻲ ﻟﻜﻞ ﻣﺠﻤﻮﻋﺔ ﻧﺴﺒﺔ اﻟﺰآﺎة اﻟﺘﻲ ﻳﺠﺐ أن ﺗﺪﻓﻊ ﻟﻠﻤﺆﺳﺴﺔ أو اﻟﺴﻠﻄﺔ ﺗﺮدد Freq. اﻟﻮﺳﻂ Mean اﻟﺮﺗﺒﺔ Rank اﻷآﺎدﻳﻤﻲ اﻟﻤﻮﻇﻒ اﻟﺤﻜﻮﻣﻲ اﻟﻤﺴﺘﺜﻤﺮ اﻟﻤﺤﺎﺳﺐ اﻻﻧﺤﺮاف اﻟﻤﻌﻴﺎري SD ح أدﻧﻰ MIN ح أﻗﺼﻰ MAX 100% 75% 50% 25% 154 155 154 157 3. 48 3. 22 3. 18 2. 76 1 2 3 4 2. 97 2. 87 2. 70 2. 60 3. 97 3. 49 3. 32 2. 79 3. 68 3. 20 3. 28 2. 69 3. 30 3. 33 3. 40 2. 98 1. 41 1. 10 1. 10 . 948 1 1 1 1 5 5 5 5 اﻟﻜﺎي ﻣﺮﺑﻊ Chisq 11. 3 6. 53 10. 9 2. 95 اﺣﺘﻤﺎل اﻟﺨﻄﺄ pvalue . 010 . 088 . 012 . 399 )ﺏ( اﻟﻮﺳﻂ اﻟﺤﺴﺎﺑﻲ ﻟﻜﻞ ﻣﺠﻤﻮﻋﺔ 100% 75% 50% 25% ﺗﺮدد Freq. اﻟﻮﺳﻂ Mean اﻟﺮﺗﺒﺔ Rank اﻟﺒﺤﺮﻳﻦ اﻟﻜﻮﻳﺖ اﻟﺴﻌﻮد ﻳﺔ 154 155 154 157 3. 48 3. 22 3. 18 2. 76 1 2 3 4 3. 29 2. 90 2. 86 2. 81 3. 21 3. 15 3. 10 2. 64 3. 76 3. 43 3. 43 2. 88 14 اﻹﻣﺎرات اﻻﻧﺤﺮاف اﻟﻤﻌﻴﺎري SD ح أدﻧﻰ MIN ح أﻗﺼﻰ MAX 3. 55 3. 26 3. 18 2. 71 1. 41 1. 10 1. 10 . 948 1 1 1 1 5 5 5 5 اﻟﻜﺎي ﻣﺮﺑﻊ Chisq 3. 60 4. 92 6. 26 1. 73 اﺣﺘﻤﺎل اﻟﺨﻄﺄ pvalue . 308 . 178 . 099 . 630
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