TAKAFUL SUG‘URTASIDA SHARIAT NAZORAT KENGASHINI TASHKIL ETISHNING INSTITUTSIONAL MODELI: O‘ZBEKISTON UCHUN TAKLIFLAR

Authors

  • Usmanov Nematjon G‘ulomovich O‘zbekiston Respublikasi Bank-moliya akademiyasi mustaqil izlanuvchisi Author

Abstract

Tezisda takaful sug‘urtasida shariat boshqaruvining institutsional modellari qiyosiy tahlil qilingan. IFSB-31 (2025), IFSB-10 va AAOIFI standartlari hamda Malayziya, BAA, Bahrayn, Indoneziya va Markaziy Osiyo mamlakatlari tajribasi asosida O‘zbekiston uchun ikki pog‘onali model — milliy darajadagi yagona shariat organi va kompaniya darajasidagi shariat nazorat kengashi — asoslab berilgan hamda uni joriy etishning huquqiy va kadrlar bilan bog‘liq shartlari aniqlangan.

Downloads

Download data is not yet available.

References

1. AAOIFI (2015) Shari’ah standards for Islamic financial institutions. Manama: Accounting and Auditing Organization for Islamic Financial Institutions. Shari’ah Standard No. 26 ‘Islamic insurance’.

2. AAOIFI (2024) Governance standards No. 19–21 on the Shari’ah supervisory board: appointment and composition; functions and operations; review and report. Manama: AAOIFI, 29 December.

3. Alam, M.K., Islam, M.S., Islam, F.T., Tabash, M.I., Sahabuddin, M. and Alauddin, M. (2022) ‘One regulator: diversified Shariah governance practices, why?’, Asian Journal of Accounting Research, 7(3), pp. 332–343. doi:10.1108/AJAR-07-2021-0104.

4. Bank Negara Malaysia (2019) Shariah governance: policy document. BNM/RH/PD 028-100. Kuala Lumpur: Bank Negara Malaysia.

5. BenSaid, Y.R. (2025) ‘Shariah governance and takaful financial performance: the case of listed takaful insurances’, Journal of Islamic Accounting and Business Research, 16(1), pp. 170–187. doi:10.1108/JIABR-09-2022-0236.

6. BenSaid, Y.R. and Quttainah, M.A. (2026) ‘The determinants of takaful insurance financial stability: the moderating role of Shari’ah Supervisory Board’, Journal of Islamic Accounting and Business Research, 17(5), pp. 977–998. doi:10.1108/JIABR-11-2023-0392.

7. Central Bank of Bahrain (2026) CBB Rulebook Volume 3: Insurance, Module HC-9 ‘Takaful and retakaful companies’. Manama: Central Bank of Bahrain. Manba: https://cbben.thomsonreuters.com (murojaat sanasi: 16.08.2026).

8. Central Bank of Malaysia Act 2009 (Act 701), Part VII, ss. 51–58. Kuala Lumpur: Percetakan Nasional Malaysia Berhad.

9. Central Bank of the UAE (2023) Standard re Shari’ah governance for takaful insurance companies. Abu Dhabi: CBUAE.

10. Eurasian Development Bank, Islamic Development Bank Institute and LSEG (2025) The future of Islamic finance in Central Asia. Almaty: Eurasian Development Bank; Jeddah: IsDB Institute; London: LSEG.

11. Grassa, R., El-Halaby, S. and Khlif, H. (2023) ‘Shariah board characteristics and Islamic banks’ performance: a meta-analysis’, International Journal of Islamic and Middle Eastern Finance and Management, 16(6), pp. 1089–1106. doi:10.1108/IMEFM-10-2022-0392.

12. IFSB (2009a) IFSB-8: Guiding principles on governance for takāful (Islamic insurance) undertakings. Kuala Lumpur: Islamic Financial Services Board.

13. IFSB (2009b) IFSB-10: Guiding principles on Sharīʻah governance systems for institutions offering Islamic financial services. Kuala Lumpur: Islamic Financial Services Board.

14. IFSB (2025) IFSB-31: Guiding principles for effective supervision of Sharīʻah governance. Kuala Lumpur: Islamic Financial Services Board.

15. Kun.uz (2026) Central Bank establishes Islamic Finance Council to guide sector development, 16 July. Manba: https://kun.uz (murojaat sanasi: 16.08.2026).

16. Mukhtar, Y.A. and Jallow, C. (2025) ‘Factors influencing consumers’ intention to adopt takaful products in Somalia: extension of diffusion of innovation theory’, Cogent Business & Management, 12(1), 2543050. doi:10.1080/23311975.2025.2543050.

17. Otoritas Jasa Keuangan (2016) Peraturan OJK No. 73/POJK.05/2016 tentang tata kelola perusahaan yang baik bagi perusahaan perasuransian. Jakarta: OJK.

18. O‘zbekiston Respublikasining O‘RQ-1126-son Qonuni (2026) ‘O‘zbekiston Respublikasining ayrim qonun hujjatlariga O‘zbekistonda islomiy bank faoliyatini joriy etishga qaratilgan qo‘shimcha va o‘zgartirishlar kiritish to‘g‘risida’, 2026-yil 27-mart. Qonun hujjatlari ma’lumotlari milliy bazasi.

19. Qirg‘iziston Respublikasi Vazirlar Mahkamasining 197-son Qarori (2026) ‘Islom tamoyillari bo‘yicha sug‘urtaga (takaful), yuklatilgan sug‘urtaga va annuitet sug‘urtasiga qo‘yiladigan talablarni tasdiqlash to‘g‘risida’, 2026-yil 27-mart.

20. Qirg‘iziston Respublikasining 89-son Qonuni (2025) ‘Sug‘urta va sug‘urta faoliyati to‘g‘risida’, 2025-yil 29-aprel.

21. Qozog‘iston Respublikasining 126-II-son Qonuni (2000) ‘Sug‘urta faoliyati to‘g‘risida’, 2000-yil 18-dekabr (36-4-modda).

22. Sallemi, N. and Zouari, G. (2024) ‘Shariah board and takaful performance: mediating role of corporate social responsibility’, International Review of Economics, 71(2), pp. 175–204. doi:10.1007/s12232-023-00439-2.

Downloads

Published

2026-06-10