O‘ZBEKISTONDA MUDORABA, MUSHORAKA VA VAKALA-ISTISMOR INSTRUMENTLARINI JOZIBADORLIGINI OSHIRISH VA FOYDALANISHNI RAG‘BADLANTIRISH YO‘LLARI
DOI:
https://doi.org/10.5281/zenodo.22918366Abstract
Ushbu maqolada O‘zbekistonda tadbirkorlik faoliyatini moliyalashtirishda mudoraba, mushoraka va vakala-istismor instrumentlarining rivojlanishini cheklovchi institutsional-huquqiy omillar tahlil qilinadi. Tadqiqot maqsadi — ushbu instrumentlarni prudensial jihatdan xavfsiz, tadbirkorlikka yo‘naltirilgan yagona moliyalashtirish arxitekturasiga birlashtirish yo‘llarini aniqlashdan iborat. Qiyosiy institutsional tahlil, doktrinal huquqiy tahlil va tartibga solish bo‘shlig‘i tahlili uslublaridan foydalanib, O‘zbekiston tajribasi Malayziya, Pokiston, BAA va Bahrayn bilan qiyoslandi hamda milliy qonunchilikning birlamchi matnlari (Soliq kodeksi, O‘RQ-1126, O‘RQ-1031, Markaziy bankning majburiy rezervlar va kapital monandligi to‘g‘risidagi nizomlari) so‘zma-so‘z tahlil qilindi. Natijada, yangi qonunchilik investitsion depozitlarni depozit-kafolati tizimidan chiqarish o‘rniga unga rasman kiritayotgani, shuningdek, ularning majburiy rezerv va kapital monandligi rejimlarida hech qanday maxsus istisno yoki diff erensiatsiyaga ega emasligi aniqlandi — bu xalqaro AAOIFI/IFSB PSIA rejimidan og‘ishni bildiradi. Topilmalar asosida besh yo‘nalishli institutsional islohotlar paketi taklif etiladi. Natijalar Markaziy bank huzuridagi Islom moliyasi kengashi uchun amaliy ahamiyatga ega.Keywords
mudoraba, mushoraka, vakala-istismor, islomiy moliya, tadbirkorlikni moliyalashtirish, prudensial tartibga solish, O‘zbekiston.References
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