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Educational Programme
Final Grade
Year of Graduation
Ramin Orudzhaliev
Zakat as a Religious Tax (Legal Aspects)
Financial, Tax and Customs Law
(Master’s programme)
The paper is concerned with zakat. The aim of this paper – is to define the place of zakat in system of financial law, to study this payment from the perspective of financial law, to determine legal aspects of this payment. To achieve this aim following tasks should be assigned:

1) determination of essence and legal nature of zakat, studying zakat from the perspective of Russian Imperial and Soviet academic science of finances and financial law and from the perspective of legal definition of some modern public payments. Comparison between zakat and historical and modern examples of public payments.

2) Investigation of practice of zakat administration in contemporary countries, determination of features and differences in zakat administration in different countries.

3) Investigation of history of zakat collection and distribution among ethnic groups in the Russian Empire, in the RSFSR and the USSR. Analysis of possibility of zakat collection and distribution in Muslim-populated republics of Russian Federation.

In order to fulfil the aim and the tasks of the study, different methods (such as comparative, historical, legalistic methods, combination of methods) are used in this paper. The study reached the following conclusions:

1) Zakat is a religious tax. Religious tax is a special payment, which is levied according to religious rules and prescriptions. Some of zakat features arise from Islamic religious jurisprudence.

2) At this time, there is no single model of zakat administration. Zakat regulation in contemporary countries is carried out on two levels – “level of religious law” and “level of state law”. Such regulation causes differences in zakat administration in different countries. Zakat can be an obligatory tax, a facultative tax and a charity.

3) Zakat played a great role in history of Muslim ethnic groups of Russia, and even was one of the part of Russian public finances during some periods of history of the Russian Empire, the RSFSR and the USSR.

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