معوقات استخدام عقد المضاربة كنظام تمويل إسلامي : تقييم للمعوقات و تأثيرها في التنمية الاقتصادية

Abstract EN

The Mudaraba contract represents the real model for the role of Islamic Development Banks, considering that it replaces the debt service with the common profit rates between the bank and the Mudarib through investment contracts based on the principle of full operation of the elements of production, away from the interest rate generated by ordinary loans, and is available in medium and small enterprises unlike other forms of bank financing.

However, these types of contracts are embarassed by structural, institutional and other technical constraints, while the main obstacle is legal considering legal instruments in fiscal law, monetary and credit law, which is not in accordance with Islamic banking.

Hence, this has made many banks resort to Murabaha contracts, and despite it's easiness, it involves many legal irregularities.