تطوير الإطار الشرعي للمصارف الإسلامیة في أفغانستان : دراسة استكشافیة

Abstract

Abstract

This research aims to study the development of the Sharia framework for Islamic banks in Afghanistan, clarify the status of Islamic banking within it, explore successful experiences in developing the Sharia framework for Islamic banking outside Afghanistan to identify how to benefit from them, and highlight the role of Islamic financial products that influence the development of the Sharia framework for Islamic banking in Afghanistan. This research has found out that the absence of a dedicated law or specific legislation regarding Islamic banking in Afghanistan, or at the very least the lack of regulatory provisions and Sharia standards that govern the legal framework for Islamic banking, is an obstacle to the growth and flourishing of the Islamic banking sector in the country, exposing Islamic banks to the risk of falling into haram practices. The research relied on a qualitative descriptive and analytical methodology to analyze the legal materials and texts that regulate the process of Islamic banking in Afghanistan, as well as to analyze contracts of utmost importance to explore Islamic financial products in the development of the Sharia framework for Islamic banks in the country. After studying the relevant legal materials, contracts, and Islamic financial products, the research concludes that the laws related to Islamic banking in Afghanistan are insufficient to meet the needs of the contemporary Afghan Muslim community. Therefore, these laws must be enriched with regulatory provisions and systems, especially concerning important contracts in the Afghan context, such as the products of Istisna (commissioned manufacturing), Mudarabah (profit-sharing), Salam (forward sale), Muzara'ah (sharecropping), and Musaqah (irrigation partnership), which play a pivotal role in the development of financial transactions. This should be done by utilizing the experiences of countries where Islamic banking services have grown and developed, such as the successful experiences in Malaysia and Iran. The study emphasizes that the development of the Sharia framework for Islamic banks in Afghanistan will be one of the key factors in advancing the Islamic financial industry in the country, leading to the growth of Islamic banking services in Afghanistan and playing a significant role in the development of Islamic financial engineering.