معوقات التمويل بصيغة المضاربة و سبل معالجتها في المصارف الإسلامية في الجزائر
Other Title(s)
Obstacles to the use of mudarabah financing in Islamic banks in Algeria and their solutions
Author
Source
Issue
Vol. 2020, Issue 12 (30 Apr. 2020), pp.129-175, 47 p.
Publisher
Bait al-Mashura Finance Consultations
Publication Date
2020-04-30
Country of Publication
Qatar
No. of Pages
47
Main Subjects
Financial and Accounting Sciences
Abstract EN
This paper seeks to study some obstacles that led Islamic banks in Algeria to avoid using mudarabah in finance.
where it touched on the concept of Mudarabah and its types, then to the most important regulatory obstacles, namely the regulations issued by the central bank and related to the legal reserves, and the liquidity ratio, It also referred to the money and loan law, which provides for setting the ownership of banks and acquiring shares, then double taxation was explained in the tax law through the professional activity tax and corporate profits tax, also pointed out that the lack of specialized texts on mudarabah in commercial law and civil law is a legal vacuum that is an obstacle to the Islamic banks in Algeria, then explained the obstacles related to the nature of the mudarabah contract, which is the Prohibition of warranty, and investing capital without having any control in the management of the venture.
Finally the study attempted to propose practical solutions that would contribute to removing or reducing these obstacles.
American Psychological Association (APA)
جعوتي، سمير. 2020. معوقات التمويل بصيغة المضاربة و سبل معالجتها في المصارف الإسلامية في الجزائر. مجلة بيت المشورة،مج. 2020، ع. 12، ص ص. 129-175.
https://search.emarefa.net/detail/BIM-965680
Modern Language Association (MLA)
جعوتي، سمير. معوقات التمويل بصيغة المضاربة و سبل معالجتها في المصارف الإسلامية في الجزائر. مجلة بيت المشورة ع. 12 (نيسان 2020)، ص ص. 129-175.
https://search.emarefa.net/detail/BIM-965680
American Medical Association (AMA)
جعوتي، سمير. معوقات التمويل بصيغة المضاربة و سبل معالجتها في المصارف الإسلامية في الجزائر. مجلة بيت المشورة. 2020. مج. 2020، ع. 12، ص ص. 129-175.
https://search.emarefa.net/detail/BIM-965680
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-965680