توطين التأمين التكافلي في الجزائر وفق القانون 81-21

الملخص EN

This research paper aims to demonstrate the jurisprudential process of establishing Takaful insurance companies for more than four consecutive decades and the contemporary applications that have witnessed remarkable growth in recent times.

Notable in the enactment of laws regulating this industry complementary to the Islamic financial system, despite the recent experience of the institutional work of Takaful insurance.

The study concluded that the first practical steps for Emiratisation are the unification of the jurisprudential reference to the relationship between the participants' body and the Takaful Fund, as well as the establishment of legal and legislative frameworks, and then commitment to the regulatory aspects of the Takaful institutional work, following the texts of Sharia bodies and international standards for some pioneering experiences in developing the Takaful insurance system.