التورق المصرفي المنظم بين قرارات المجامع الفقهية و المعايير الشرعية

Abstract EN

Organized tawarruq between decisions of jurisprudence councils and sharia standards some Islamic financial institutions have initiated a financial product based on the tawarruq formula, and this product aims to enable bank customers to obtain cash liquidity, then other financial institutions began to be attracted to this type of transaction, as a number of other Islamic financial institutions intend to offer financial products similar.

the light of the opinions and arguments in support of organized tawarruq as a form of contemporary banking transactions, and on the other hand, many objections emerged from scholars and researchers who see this formula being violated in terms of shariah intentions and macro principles, despite the emergence of its permissibility from some partial evidence, this research presented this emerging treatment in two topics : the first : defining tawarruq and explaining its elements and types, and the second: the ruling on organized banking tawarruq, in the light of jurisprudence councils and sharia standards.

some results were reached, the most important of which are : - scholars are likely to prohibit the sale of the sample, because it is often because of the need and need.

- the most correct view is that it is permissible for individual jurisprudence tawarruq, because the basic principle in selling and transactions is the solution, and no evidence has been issued stating otherwise, as has the suspicion of usury in selling the sample.

- regulated banking tawarruq is forbidden because it is closer to selling the sample than selling tawarruq, and it is similar to the usury image and its negative economic effects.

- decisions were issued by international jurisprudence councils prohibiting organized banking tawarruq, and the accounting and auditing organization for Islamic financial institutions issued several sharia standards to control and review Islamic investment formulas, including tawarruq standard no.

30.

in the end, i recommend Islamic banks to adopt the collective decisions on tawarruq, and invite the oversight bodies of Islamic financial institutions to work on implementing these decisions because they are important in setting the right image of Islamic financial practices, especially at this time when the authorities and financial services in countries are looking to Islamic banking, and seek to understand its purposes, contents and applicability.