2026-yil, 7-son · 88–94-betlar
O‘zbekistonda islom moliyasining huquqiy tartibga solinishi: amaldagi holat, huquqiy bo‘shliqlar va islohot istiqbollari
Annotatsiya
Ushbu maqolada O‘zbekistonda islom moliyasining huquqiy tartibga solinishi tahlil qilinadi. Xususan, 2026-yil 27-martda imzolangan va mamlakatda islomiy bank faoliyatini joriy etishga qaratilgan qonun, Markaziy bankning islomiy mikromoliyaviy xizmatlarga oid me’yoriy hujjatlari hamda ularga qadar mavjud bo‘lgan huquqiy to‘siqlar tanqidiy o‘rganiladi. Maqolada islom moliyasining asosiy instrumentlari (murobaha, mudoraba, mushoraka, ijara, salam, istisna’) va ularning O‘zbekiston fuqarolik hamda soliq qonunchiligi bilan muvofiqligi masalalari yoritiladi. Shuningdek, hozirgi tartibga solishdagi bo‘shliqlar – sukuk va takoful institutlarining tartibga solinmaganligi, shariat boshqaruvi mexanizmlarining shakllanmaganligi, malakali kadrlar taqchilligi hamda nizolarni hal etish bilan bog‘liq muammolar tahlil etilib, ularni bartaraf etishga qaratilgan huquqiy islohot takliflari ilgari suriladi.
Abstract
This article analyzes the legal regulation of Islamic finance in Uzbekistan. In particular, it critically examines the law signed on March 27, 2026, aimed at introducing Islamic banking in the country, the Central Bank's regulations on Islamic microfinance services, and the legal barriers that existed prior to their adoption. The article covers the main instruments of Islamic finance (murabaha, mudaraba, musharaka, ijara, salam, istisna) and issues of their compatibility with Uzbekistan's civil and tax legislation. It also analyzes the gaps in the current regulatory framework – the absence of a legal basis for sukuk and takaful, the underdeveloped mechanisms of Shariah governance, the shortage of qualified personnel, and dispute resolution challenges – and puts forward proposals for legal reforms aimed at addressing them.
Iqtibos uchun
Abdilaziz Abdirasulov. O‘zbekistonda islom moliyasining huquqiy tartibga solinishi: amaldagi holat, huquqiy bo‘shliqlar va islohot istiqbollari // Adolat. – 2026. – № 7. – С. 88–94.