المتطلبات القانونية و التنظيمية لتفعيل التعامل بالصكوك الإسلامية في الجزائر

الملخص EN

This study aims to determine the importance of legal controls in activating Islamic instruments in Algerian law by presenting the various experiences of Arab countries and identifying the most important amendments that must be made at the level of laws (civil, commercial, tax law, .

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The Islamic financial product that plays a major role in revitalizing the financial market and supporting financing by providing liquidity and creating financing opportunities for investors in various sectors, and the study concluded that Islamic bonds, unlike traditional bonds, do not recognize interest as they are a security that represents common shares in the ownership of notables.

Or benefits or services that are issued for the purpose of financing an investment project that is already in place or will actually be embodied, as it is a financial tool that contributes to creating a real economy.

Dealing with sukuk was inevitably the availability of a set of legal requirements that contribute significantly to activating the sukuk dealings in Algeria.