نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشگاه امام صادق (ع)
2 دانشگاه امام صادق علیه السلام
3 دانشجوی دانشگاه امام صادق (ع)
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In recent years, the volume of issuance of various types of Islamic securities in the capital market of Iran has grown significantly, and this indicates that the attention of many companies has been directed to financing through the capital market. One of the important requirements for the development of financing through securities is the design of securities according to the characteristics of the applicants. Even though the board of directors of the stock exchange organization approved the instructions of attorney in 2018, the applicants for financing have not used the capacity of these bonds so far. While power of attorney is a widely used financing mechanism in Islamic countries. The purpose of this research is to redesign Wakalah sukuk according to the experience of its publication in Islamic countries. In this regard, by studying the laws, regulations and experiences of selected Islamic countries, the important components in the redesign of Wakalah sukuk were identified and classified into three categories: jurisprudence, legal and executive. Based on these components, the guidelines and decrees of the Jurisprudence Committee on Wakalah sukuk were analyzed, and finally, corrective solutions regarding the directives, the decrees of the Jurisprudence Committee and the resolution were presented.
کلیدواژهها [English]
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