الصكوك الإسلامية في الجزائر : بين التنظير و التطبيق

الملخص EN

The research aims to identify the legal and regulatory obstacles facing islamic sukuk in Algeria Including legal and regulatory obstacles, and then suggesting possible solutions, to achieve this goal, we have relied on the analytical method The study concluded that the Algerian legislator does not recognize the instruments soon.

But he admits it from afar through his recognition of government bonds as well as bonds similar to Sukuk, Nevertheless, the sukuk issuance process still faces several obstacles, the most important of which is the absence: the dual characteristic, the absence of SPV, Instrumentation equivalent, takaful insurance, and some Islamic financing contracts.