Özet:

The Islamic financial products have seen growth parallel to the developments in the financial markets in recent years. Organizations seeking to provide services to their customers, taking into account Islamic principles, are in a serious effort in the point of providing product diversity. Individuals with Islamic sensitivities care to prefer institutions that match their values while meeting their financial needs, these institutions also lead to the development of financial products by observing their customer needs. The Tekafül insurance system is a insurance system developed in this point in order to meet the customer’s insurance needs in the light of Islamic principles. In recent years, in addition to the rapid development of participating banks in Turkey, the tax insurance systems have also begun to increase their shares in the market and have been worth examining how the profit of the activities they obtain should be assessed. In the study, the principles of the work of the Tekafül insurance systems operating in Turkey and the ways of assessing the increased balance have been studied and evaluations have been made.

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