المخارج الشرعية

Abstract

The aim of this research is to identify the legal exits and tricks, explain the controls of the legal exits related to the exit, and explain the controls of the legal exits related to the same exit.

The research included three sections: The first topic: The nature of the legal exits and tricks. The second topic: The controls on the legal exits related to the exit. The third topic: The controls on the legal exits related to the exit itself.

The research concluded that the legal exits are every permissible means by which the taxpayer intends to get rid of suspicion and relieve embarrassment, and that the legal exit is a person who is scientifically and fundamentally qualified and proceeds in his graduation from scientific and practical tools, and that to control the legal exit it must be consistent with the intent of the taxpayer as intended by the law, and the intent of the law. The street itself as well.

The researcher recommended studying the impact of Sharia exits on the operating environment in Islamic banks, and studying the impact of Sharia exits on business cycles in the Islamic economy.