Le potentiel de financement des TPE via Zakat: Cas du Maroc

Abderrahim Haddad () and Fadma El Mosaid
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Abderrahim Haddad: ENSA - Ecole Nationale des Sciences Appliquées [Agadir]
Fadma El Mosaid: ENSA - Ecole Nationale des Sciences Appliquées [Agadir]

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Abstract: Abstract In Morocco, despite the creation of a special fund dedicated to Zakat in 1980, it has never been implemented due to the absence of implementing regulations. In this context, this fund could be a potential lever for social financing, particularly in light of the adverse effects of the COVID-19 pandemic, the war in Ukraine, and the worsening drought. This article aims to examine the extent to which the institutionalization of Zakat in Morocco might constitute an additional source of financing and support for very small enterprises (VSEs), which are particularly vulnerable to difficulties in accessing financing. To accomplish this, it adopts a descriptive and analytical approach based on the analysis of secondary data from scientific literature, institutional reports, and available statistics. The analysis highlights both the significant theoretical potential of Zakat in Morocco, based on available estimates, and the persistent financing challenges faced by Moroccan very small enterprises. Furthermore, certain international experiences, notably those of Malaysia and Indonesia, are highlighted to illustrate the opportunities and limitations of institutionalized systems for the collection and redistribution of Zakat. Keywords: Islamic finance, Zakat fund, financing social, very small enterprises, Morocco JEL Classification: G00 – H20 Paper type: Theoretical Research

Keywords: Islamic finance; Zakat fund; financing social; very small enterprises; Morocco; Maroc; TPE; Financement social; Fonds Zakat; Finance islamique (search for similar items in EconPapers)
Date: 2026-04-20
Note: View the original document on HAL open archive server: https://hal.science/hal-05597681v1
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2026, 7 (4), pp.656-676. ⟨10.5281/zenodo.19501776⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05597681

DOI: 10.5281/zenodo.19501776

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