Analysis of zakat compared to taxes from the perspective of Islamic jurisprudence

Zakat is one of the financial religious obligations, the main source of income for the treasury and the largest Islamic tax The emergence of different social and economic approaches and the requirements of the time, the emergence of new jobs, has changed its conditions and requirements. This research reached this conclusion by posing a fundamental question with the aim of analyzing the payment of zakat despite the approval of many taxes in a descriptive-analytical method Shi'a precious jurisprudence needs consideration, thinking and flexibility in dealing with new events and daily needs This matter is obligatory on the jurists and scholars of Sharia in the absence of Imam Masoom to strive for ijtihad during the way and according to the requirements of the time, the expenses of the treasury, two-way payment, maintaining the obligation of zakat and its continuation in the Islamic society, , zakat and the tax system are considered as two treasury resources and taking into account legal, executive, structural and legislative problems By changing the approaches, they should initiate fundamental reforms and implement the desired tax system in the form of Islam, so that it is fruitful and responsive to the developments of the day.