الأطر التنظيمية والتشريعية لصناعة التأمين التكافلي في الاقتصاديات المغاربية: الواقع ومقترحات التطوير

الملخص EN

The purpose of this research is to identify the reality of regulatory and legislative frameworks for the Takaful Insurance Industry in some Maghreb economies (Algeria, Tunisia, and Morocco).

It has been concluded that these countries have taken into account the most important principles of Takaful insurance when issuing these regulations, particularly: the principle of Donation commitment, the separation between the company's accounts and the accounts of the Takaful Fund, and the principle of the distribution of the insurance surplus to the participants.

However, there are many differences between these regulations, related mainly to: forms of practicing Takaful insurance, forms of management of the Takaful Fund, methods of distributing the insurance surplus, the responsibility of the company to cover the deficit in the Takaful Fund, the maximum amount of Qard Hasan that is granted to cover this deficit, determining the obligatory information that must be included in the Takaful insurance contract, and the requirements of the Shari'ah Supervisory Board, as well as the appointment of the Shari'ah auditors in the Takaful Company.

The results from this research provides a set of development proposals that could improve the Takaful insurance systems in these countries.