The link between zakah and tax in the context of financing public sevices

Zakat is one of the basic pillars of Islam and it is an institution that has many wisdoms apart from being a worshiped. Zakat, which is understood to exist in the old ummahs, has been applied in an institutional structure since the first periods of Islam. Today, it is observed that zakat has an institutional nature in various Islamic countries. In the last century, the concept of the Social state has come to the forefront, and based on this understanding, the provision and continuity of internal peace, the support of low-income or disadvantaged groups by the state lies. Support of low-income citizens by the State is carried out in Islamic societies through means such as zakat, charity, and qard hasan. Some of the places where zakat is spent and the spending places of the tax, which constitutes a large part of the state budget, intersect. At this point, it becomes clear that if zakat is institutionalized, it can also be a public financing method like taxes. In order to understand and evaluate the issue in question, this study consists of three main chapters apart from the introduction and conclusion. In the first chapter, the conceptual framework is drawn. In addition, zakat and the concepts related to zakat are mentioned, as well as other concepts that will help to understand the topic. In the second part, similar and different aspects of zakat and tax are presented. In the last part, by mentioning the importance of the institutionalization of zakat the relevant models and methods are emphasized. Due to the specific peculiarities of zakat, if it is institutionalized it becomes necessary to establish a special fund in the budget or a special unit for zakat. As a matter of fact, the institutional collection and effective distribution of zakat will provide multifaceted benefits in both individual and social aspects. Key Words: Zakat, tax, the link between zakah and tax, financing public services, institution for zakat