La dimensione etica dell’architettura finanziaria e tributaria islamica

Abstract

In Islam, the solidaristic principle, overcoming clan ties, has given rise to a Muslim community with a strong sense of identity. From the perspective of solidarity, the Islamic zakât, configures an element of fundamental importance for the development of a society animated by social justice, solidarity and brotherhood. The assumption that underlies the zakât - and justifies its existence - is the knowledge that natural resources belong to Allah alone, who entrusts them to men in order to contribute to their development. The Islamic tribute, seen more as a moral duty than as a simple tax, is not levied on income but on property not exploited for productive purposes exceeding the nisab. Its payment preventing wealth from being concentrated in the hands of a few, responding to the reasons of equity and economic-social justice underlying the Islamic tax model.