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Abstract
Bu çalışmanın amacı, zekâtın sarf yerlerini kamunun harcama alanları açısından ele almaktır. Bu kapsamda zekât, temel olarak sosyal güvenlik harcamaları, siyasî/idarî nitelikli harcamalar, sosyo-ekonomik harcamalar, tüm toplumu ilgilendiren kamusal harcamalar ve özel nitelikli kamusal harcamalar ekseninde incelenmeye çalışılmıştır.
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