إدارة الزكاة في جمهورية ماليتحليل الواقع والتحديات ومقترحات التطوير

This study aims to explore the possibility of developing a zakat management system in the Republic of Mali by constructing an institutional and systematic model for the collection and distribution of zakat in accordance with Islamic regulations, while achieving its social and economic objectives. The study stems from a main problem: the absence of organized institutional mechanisms for managing zakat in Mali. The research questions address the concept and role of zakat management, the current reality of zakat in Mali, the necessary steps for its development, as well as the challenges and proposed solutions. The study adopts a descriptive-analytical and experimental approach, conducting a field study to collect data on the existing situation. Its main axes include: zakat management in Islam in terms of definition, systems, zakat disbursement channels, and the role of institutions; in addition to the case of the Republic of Mali, presenting the field reality, results, and proposed recommendations. The study seeks to raise public awareness of the objectives of zakat, provide a proposed model that can be utilized by government authorities and charitable organizations, and contribute to enriching academic literature in Mali. The proposed methodological framework and structure pave the way for practical procedures and recommendations, most notably the establishment of a national zakat management authority, the implementation of awareness campaigns, and the development of transparency and monitoring systems to ensure that zakat reaches its rightful beneficiaries. Keywords: Zakat Management, Republic of Mali, Challenges, Solutions.