زكاة دخول المهن الحرة بين المبادئ المحاسبية والشرعية

Authors: 
بهاء الدين عبد الخالق بكر
Abstract: 

This study aimed at identifying the level of congruity between GAAP in the measurement of accounting income & the Shariah principles for calculating receptacle of Zakat on revenue from freelance professions & whether the traditional accounting income agrees with the income from the perspective of Zakat freelance profession.To achieve this goal, an analytical study was conducted to examine such congruity.

The study concluded that the accounting income disagreed with to zakatable income & there was partial congruity between GAAP & the Shariah principles, & this is due to the high degree of the link and the great relationship among accounting principles.

The study suggested a set of recommendations, among them: Freelance professional should be obliged with the Shariah principles for calculating Zakat on revenue, as should be educated them through joint cooperation between professional unions and the Zakat committees, need to pay attention to the principles of Islamic accounting, and avoid falling into the Haram when applied them, preparation of a guide to Zakat Accounting on revenues from Freelance Professions to build on it when calculating the Zakat, and the need to apply the law of Zakat in Palestine in practice, and provide it a great degree of importance.