Özet:

As a fundamental principle in the interest-free financial system, the products and investment instruments used are based on the principle of interest-free. Globally rapidly developing interest-free financial system has emerged in the world in the 1960s in a modern sense, and in our country it has a 35-year history. In this period, the interest-free financial system, although it is a major phase in our country, compared to the relatively traditional banks that appears later, until the last few years, these institutions have been viewed and implemented due to legal shortcomings, there are shortcomings in the field of audit and legislation. This study will focus on the historic development of the Islamic financial system in the world. The current situation of the Islamic financial system in the global sense will be revealed, then the historic development of the interest-free financial system in Turkey, the share of the participating banks in the banking sector will be analyzed and the current situation will be assessed. The third part will be a literary scan of national and international studies that will identify the deficiencies of the Islamic financial system, and the last part will provide information on the existing problems and solutions proposals.

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