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2021, vol. 50, br. 1, str. 108-133
Tekaful osiguranje u teoriji i praksi
aDžavni univerzitet u Novom Pazaru
bKnjigovodstveni biro Pro Union 2020, Novi Pazar

e-adresaalekpek@np.ac.rs, pro.union2020@gmail.com
Ključne reči: islamske finansije; osiguranje; tekaful; upravljanje rizicima; uzajamno osiguranje; mudareba; vekala
Sažetak
Osiguranju, kao instrumentu zaštite pojedinca i zajednice, Islam daje izuzetno veliki značaj i smatra ga nezaobilaznim elementom procesa ostvarivanja socio-ekonomske pravde u društvu. Shodno tome, kod islamskog koncepta osiguranja dominira socijalna u odnosu na komercijalnu komponentu. Međutim, zahtevi savremenog okruženja učinili su neophodnim postojanje šerijatski prihvatljivog komercijalnog osiguranja. S obzirom na to da su konvencionalni modeli osiguranja dobrim delom šerijatski neusklađeni, razvijeno je tekaful osiguranje, da bi se zadovoljile potrebe pojedinaca i institucija koji žele da da se osiguraju u skladu sa šerijatskim principima. U ovom radu, analiziraćemo proces evolucije tekaful osiguranja, njegove vrste i modele, vršićemo komparativnu analizu tekaful i konvencionalnog osiguranja, preispitujući argumente u prilog šerijatske problematičnosti konvencionalnog osiguranja, i na kraju, navesti izazove implementacije tekaful osiguranja u praksi.
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O članku

jezik rada: srpski, engleski
vrsta rada: pregledni članak
DOI: 10.5937/bankarstvo2101108L
primljen: 24.01.2021.
prihvaćen: 15.02.2021.
objavljen u SCIndeksu: 29.04.2021.
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