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Financial Law and Management
Reference:

Creation and Development of the Financial Control Institution in Arab World Countries
Ryzhkova Ekaterina Aleksandrovna

PhD in Law

PhD in Law, associate professor at Moscow State Institute of International Relations of the Russian Federation

119454, Russia, g. Moscow, ul. Prospekt Vernadskogo, 76

ryjkova@inbox.ru
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Abstract.

Developing and using public finances have required special control of the government throughout the history. Starting from the early Islamic period and up to the present, there have been special control authorities in the sphere of public financies of the Arab World countries. The main purpose of these authorities is to defend the treasury of the state. The main difference between the Oriental financial control model and the Western one is that the Oriental system mainly follows the principle of social justice when creating and using public finances and that there is a clear distinction between state treasury funds and Ummah funds, each of them having their own revenues and expenses. The research is based on both Sharia provisions and theoretical findings of Medieval and modern scientists, specialists in the sphere of Muslim and financial laws and modern financial laws and regulations of the Arab World countries. This research is the first work to conduct an integral analysis of the financial control institution in the Arab World from the point of view of history. The results of the analysis allow to conclude that the financial control institution of the Arab World countries is the symbiosis between Muslim tradition and recent discoveries of the Western law. 

Keywords: Arab world, audit bureau, Court of Auditors, defterdar, bayt mal al-hassa, bayt al-mal, financial control, Sharia, Caliphate, Islamic law

DOI:

10.7256/2454-0765.2017.2.22534

Article was received:

02-04-2017


Review date:

07-04-2017


Publish date:

26-07-2017


This article written in Russian. You can find full text of article in Russian here .

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