SHARIA AND LEGAL FRAMEWORKS OF CHARITABLE ACTIVITIES IN THE REPUBLIC OF KAZAKHSTAN: A COMPARATIVE ANALYSIS
Views: 15 / PDF downloads: 12DOI:
https://doi.org/10.32523/3080-1281-2025-153-4-153-172Keywords:
charitable activity; Islamic philanthropy; zakat; waqf; Sharia; secular law; legal pluralism; non-profit organizations; tax regulation; civil societyAbstract
This article analyzes the Sharia-based and legal frameworks of charitable foundations’ activities in the Republic of Kazakhstan. The study examines the relationship between Islamic charitable institutions (zakat, sadaqah, waqf) and the mechanisms of their regulation within the foundation of national secular legislation, using interdisciplinary and comparative legal approaches. Drawing on classical and contemporary works of Islamic social thought as well as the current legal framework of Kazakhstan, the article explores the religious-ethical and legal dimensions of charitable activities. The findings demonstrate that Sharia principles and national legislation in the field of charity do not function as competing systems but rather operate at different normative levels, complementing one another in achieving common social objectives. Special attention is paid to the institutional and economic aspects of charitable foundations, including governance, public trust, accountability, and tax regulation. The results show that harmonizing Sharia ethical principles with secular legal mechanisms promotes social justice and strengthens civil society institutions in Kazakhstan.
Downloads
References
Abdussattar, M. (2019). Qazaqstandağı islamdyq qaiyrymdylyq instituttarynyñ damuy. Islamtanu, 3, 45–58.
Al-Ghazali, A. H. (2005). Ihya’ ‘ulum al-din. Dar al-Kutub al-Ilmiyyah.
Al-Qaradawi, Y. (1999). Fiqh az-zakah: A comparative study. Scientific Publishing Centre.
Ali, S. S. (2011). Islamic philanthropy: A historical and contemporary perspective. International Institute of Islamic Thought.
An-Na‘im, A. A. (2008). Islam and the secular state: Negotiating the future of Shari‘a. Harvard University Press.
Anheier, H. K. (2014). Nonprofit organizations: Theory, management, policy (2nd ed.). Routledge.
Derbisali, Ä. (2010). Islam jäne qazirgi qazaq qoğamy. Däuir.
Ebrahim, A. (2010). The many faces of nonprofit accountability. Harvard Business School Working Paper, 10–069.
Esim, Ğ. (2014). Hakim Abai. [Baspasy kórsetilmegen].
Hallaq, W. B. (2009). An introduction to Islamic law. Cambridge University Press.
Hallaq, W. B. (2013). The impossible state: Islam, politics, and modernity’s moral predicament. Columbia University Press.
Kahf, M. (2003). The role of waqf in improving the ummah’s welfare. In Proceedings of the International Seminar on “Waqf as a Private Legal Body” (pp. 1–18). Universiti Kebangsaan Malaysia.
Kamali, M. H. (2008). Principles of Islamic jurisprudence (3rd ed.). Islamic Texts Society.
Kenzhetai, D. (2013). Islam filosofiasy jäne qazaq ruhaniaty. Arys.
Nyazee, I. A. K. (2000). Theories of Islamic law: The methodology of ijtihad. International Institute of Islamic Thought.
Salamon, L. M. (2012). The state of nonprofit America (2nd ed.). Brookings Institution Press.
Salamon, L. M., & Anheier, H. K. (1998). Social origins of civil society: Explaining the nonprofit sector cross-nationally. Voluntas, 9(3), 213–248. https://doi.org/10.1023/A:1022058200985
Нормативтік-құқықтық актілер
Қазақстан Республикасының Азаматтық кодексі (Жалпы бөлім). (1994 ж. 27 желтоқсандағы № 268-XII, 2024 ж. өзгерістер мен толықтыруларымен).
Қазақстан Республикасының «Коммерциялық емес ұйымдар туралы» Заңы. (2001 ж. 16 қаңтардағы № 142-II, 2024 ж. өзгерістер мен толықтыруларымен).
Қазақстан Республикасының «Қайырымдылық қызмет туралы» Заңы. (2015 ж. 16 қарашадағы № 402-V, 2024 ж. өзгерістер мен толықтыруларымен).
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Касым Касабеков (Автор)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
How to Cite
