Publication: Modern finansman aracı olarak sukuk ve iktisat tarihi içerisindeki kökenleri
Abstract
1980’li yıllardan itibaren faizsiz finans veya İslami finans olarak adlandırılan finansman yöntemlerinde çok hızlı bir gelişme gözlenmiştir. Bu gelişmenin önde gelen faktörlerinden biri de hiç şüphesiz faizsiz veya İslami bono olarak da adlandırılan sukuktur. Bu çalışmada modern anlamdaki ilk örneklerine 20.yy sonlarında rastlanan sukukun benzeri enstrümanların İslam iktisat tarihinde de var olup olmadığı sorusuna cevap aranmıştır. Çalışmamızda bu soruya cevap bulabilmek için incelediğimiz İslam iktisat tarihindeki birçok farklı finansman temin yöntem ve uygulamalarında işlev ve yapı olarak sukuk ile benzerliklerin olduğunu tespit ettik. Bunlar arasında İslam iktisat tarihinde var olmuş sukuk ile aynı ismi taşıyan ve işlev olarak da benzerliklere sahip olan sak olarak adlandırılan enstrüman; vakıflar hukuku ve tarihinde kullanılan belli bazı finansman sağlama metotları; İslam borçlar hukukunda var olan ve sukukun yapılandırılmasında temel teşkil eden çeşitli sözleşme türleri; ve Osmanlı devletinin iç borçlanmada kaynak sağlamak için kullandığı bir mali araç olan esham gibi işleyiş şekilleri ve sukukun yapılandırılmasında temel oluşturmaları bakımından sukuka benzerlikleri ile öne çıkan birçok enstrüman ve uygulamaların olduğunu gördük.
Since the 1980s, a very rapid development has been observed in financing methods called interest-free finance or Islamic finance. Sukuki also known as interest-free bods or Islamic bonds, is undoubtedly one of the leading factors of this development. In this study, an answer was sought to the question of whether instruments similar to sukuk, the first examples of which were found in the late 20th century, existed in the history of Islamic economics. In our study, we have found out that there are similarities with the function and structuring of sukuk in many different financing methods and practices in the history of Islamic economics, which we examined in order to find an answer to the above-mentioned question. We have seen that there are several instruments and practices that stand out with their similarities to sukuk in terms of their functioning such as the instrument called sak which carries the same name and existed throughout the history of Islamic economics; certain financing methods used in the law and history of waqfs; Various types of contracts existing in Islamic law of obligations and constituting the basis for structuring sukuk; and esham, a financial tool used by the Ottoman state as a tool in domestic borrowing.
Since the 1980s, a very rapid development has been observed in financing methods called interest-free finance or Islamic finance. Sukuki also known as interest-free bods or Islamic bonds, is undoubtedly one of the leading factors of this development. In this study, an answer was sought to the question of whether instruments similar to sukuk, the first examples of which were found in the late 20th century, existed in the history of Islamic economics. In our study, we have found out that there are similarities with the function and structuring of sukuk in many different financing methods and practices in the history of Islamic economics, which we examined in order to find an answer to the above-mentioned question. We have seen that there are several instruments and practices that stand out with their similarities to sukuk in terms of their functioning such as the instrument called sak which carries the same name and existed throughout the history of Islamic economics; certain financing methods used in the law and history of waqfs; Various types of contracts existing in Islamic law of obligations and constituting the basis for structuring sukuk; and esham, a financial tool used by the Ottoman state as a tool in domestic borrowing.