Zakat w heterodoksyjnym ujęciu partnerstwa publiczno-prywatnego
Zakat in public private partnership heterodox approach

Summary/Abstract: The purpose of this article is to verify the hypothesis of the existence of the theoretical possibility of applying the Zakat levy in heterodox public finances, on the example of public-private partnership (PPP). PPP is a key tool for achieving the convergence process, understood as the penetration of selected elements of conventional finance and Islamic finance for the investment and delivery of public goods on the basis of a long-term PPP contract. The heterodox approach to public finance, based on the proposed pillars, leads to a consensus between the objectives of private investors, such as maximizing profitability and corporate social responsibility, and the objectives of public entities, such as providing adequate quantity and quality of public goods. Zakat on the commercial assets of a special purpose vehicle in PPP may be part of regional economic and social policy in the implementation of PPP projects, in conventional, islamic, political and economic conditions. At the same time, the proposed construction of Zakat is an important element of the heterodox approach to public finance. The main research method used in the research are broad literature studies.

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