Résumé:
After the emergence of the problem of the state budget deficit in many countries in general and developing countries, especially because of increased state intervention in the economic life, which led to the increase in public expenditure on the one hand and the failure of public revenues to keep pace with public spending on the other hand, most countries have a large fiscal deficit This has become one of the most important problems that concern most governments because of the economic and social consequences that result from it, especially in the eighties where most of the countries of the world suffer from this problem and since then the interest in budget policy has increased as an effective way to address the deficit in the budget General state, where countries have paid attention as a great cause and a cure for the budget deficit.
Islamic finance has played an effective role in laying the foundations and rules of economicdevelopment in order to achieve the efficient allocation of financialresources and financing the deficit of the general budget of the state. Islamicsukuk has emerged as one of the most important Islamicfinancialindustrialproducts; becauseit’scharacterized by diversity and renewal and itsrapidspread, And was able to find a great deal in the state budget. Zakat alsoplayed an important role in this area by reducing the burden on the state treasury, especially in fightingpoverty and eliminatingunemployment. The purpose of thisstudyis to highlight the role of IslamicSukuk and Zakat in achievingthiseconomicdevelopment by mobilizingresources and financinginvestmentprojectswhichconstitute a greatfinancialburden for the state, especially the infrastructure projects, and concluded to invite the countries thatsufferfrom budget deficit to benefitfrom the Malaysianexperience in thisfield And the issuance of Islamicsukuk, whichis a substitute for conventionalfinancing, application of.