caerCentral Asian Economic ReviewCentral Asian Economic Review2789-43982789-4401Университет Нархоз10.52821/2789-4401-2023-6-150-158caer-1033Research ArticleИНВЕСТИЦИИ, ФИНАНСЫ И УЧЕТINVESTMENT, FINANCE AND ACCOUNTINGАнализ тенденций исламского финансирования в КазахстанеThe development of Islamic banks in KazakhstanАрыстанбаеваС. С.ArystanbayevaS. S.

Алматы

Arystanbayeva Saule Sabyrovna – Doctor of Economic Sciences, Professor 

Almaty

saule.arystanbayeva@narxoz.kzҚұттыбаеваН. Б.KuttybaevaN. B.

Караганда

Kuttybaeva Nurgul Bolatovna – PhD, associate professor 

Karaganda

nurg_78@mail.ruhttps://orcid.org/0000-0001-5355-4590РайхановаГ. А.RaikhanovaG. A.

Караганда

Raikhanova Gulnur Amankeldiyevna – Doctor of Economic Sciences, Associate Professor 

Karaganda

Университет НархозКазахстанNarxoz UniversityKazakhstanУниверситет имени Е. А. БукетоваКазахстанKaraganda Buketov UniversityKazakhstan20230904202406150158Copyright © Арыстанбаева С.С., Құттыбаева Н.Б., Райханова Г.А., 20242024Арыстанбаева С.С., Құттыбаева Н.Б., Райханова Г.А.Arystanbayeva S.S., Kuttybaeva N.B., Raikhanova G.A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://caer.narxoz.kz/jour/article/view/1033

Цель исследования – в данной статье рассматриваются особенности функционирования и перспективы развития исламских финансов в Казахстане, представляя одну из малоизученных тем в академической литературе. Авторы поставили перед собой задачу проанализировать прошлый опыт развития исламских финансов и выявить препятствия на пути их дальнейшего развития, особенно в свете того факта, что это направление не достигло ожидаемого прогресса за последние десять лет.

Методология – включает прикладные методы исследования, научную абстракцию и системный подход. Выводы и рекомендации авторов основаны на анализе сильных, слабых сторон и угроз исламских финансов, с целью минимизации негативных аспектов для экономики и финансовой системы страны.

Оригинальность/ценность исследования - авторы анализируют исламское законодательство и использование исламских финансовых инструментов. В результате этого анализа они предлагают рекомендации по стимулированию использования исламских финансовых инструментов в финансовой индустрии Казахстана.

Результаты исследования. Результаты указывают на проблемы, связанные с более консервативной системой исламских финансов, выбранной в стране, и наличием определенных ограничительных барьеров, как принудительных, так и социальных. Исследование может помочь законодательным и исполнительным органам власти в разработке программы развития исламского финансирования в Казахстане. Они также могут использовать эти рекомендации для совершенствования или создания более специального законодательства в этой области.

The purpose of the research this article examines the functioning and future prospects of Islamic finance in Kazakhstan, addressing a relatively underexplored topic in the academic literature. The authors' aim is to examine the historical development of Islamic finance, identifying the obstacles that have hindered its progress, especially given the limited progress made in the last decade.

Research methodology – includes applied research methods, scientific abstraction and systematic approach. The authors derive their conclusions and recommendations from an assessment of the strengths, weaknesses and threats of Islamic finance aimed at reducing the negative impact on the country's economy and financial system.

Originality/value of the research - the authors carefully examine Islamic law and the use of Islamic financial instruments. Based on their analysis, recommendations are made to promote the introduction of Islamic financial instruments in the financial sector of Kazakhstan.

Findings. Our findings of the study highlight the problems associated with the country's conservative approach to Islamic finance and the presence of various restrictive barriers, both prudential and social. The study can help legislative and executive authorities in developing a program for the development of Islamic finance in Kazakhstan. They can also use these recommendations to improve or create more specific legislation in this area.

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The authors declare that there are no conflicts of interest present.