نشریه اقتصاد و بانکداری اسلامی
پیاپی 4-5 (پاییز و زمستان 1392)

Islamic financing instruments conform to Islamic law and the local rules of Islamic countries. Therefore, countries with Muslims as a majority try to spread their use. In a short time, they attracted the attentions of investors and savings account holders with different tastes so much so that it became an alternative to common financial instruments. Murabaha is an Islamic financing instrument. With a 67% growth rate, it is the most prominent and well-known financing instrument among Islamic banks. Murabaha was also approved by the Islamic Consultative Assembly of Iran in Article 98 of Development Plan Law in 2010. It was then approved by the Guardian Council. Its executive regulations were approved by the Money and Credit Council in August 16th, 2011. Later, the CEOs of governmental and non-governmental banks, the Post Bank of Iran, and financial institutions were notifed of the law. Despite its benefits, including being the most applicable financing method, having a higher contribution compared to other contracts with fixed returns, appropriate variety to fulfill the tastes of investors, and a lower risk compared to other contracts, it is criticized by some economic activists. For instance, it is criticized as being against the general spirit of Islamic banking and, generally, Islamic financing. Moreover, they object to spreading its use among all contracts used in financing. They consider it as a big risk for other contracts with expected returns. With a descriptive and content analytical method and using library resources, this paper aimed at proving that financing using murabaha contracts not only conforms to the general Islamic spirits, but also is one of the most prominent Islamic financing methods. It also fulfills the expectations of various investors and is in line with other contracts with fixed and expected returns.

Microcredit system is one of proposed solution for accelerating the Investment process and reinforcement of financial foundation and savings in rural areas and rural communities poverty reduction in two past decade. Getting microcredit from commercial banks entails lots of pledges and assurance which poor and low-income people can’t afford them. Hence, these people may turn toward informal financing in the cities and villages. Therefore, establishing Islamic institutions and new methods on microcredit financing would resolve the financial needs of poor and have the shariah framework in financial activities due to making more opportunities for employment, running micro size business and eliminate the poverty in the society. The aim of this paper is to study the cash waqf as an Islamic micro finance source. For this purpose, experiences are provided, specially institutions in the field of providing micro finance. Then potential behavior of cash waqf in microfinance and its results are studied. The results of this research which are based on analytical-descriptive method, shows that there is a potential capacity that cash waqf can be used in the frame work of Islamic finance due to empowering the usury free micro finance and solve the socio-economical problems in society.

Resistance economy focuses on the domesticated form of Islamic economy, in which its components get crystallized and operated. Resistance economy is, thus, inseparable from Islamic economy, and its actually being achieved depends on that the major components and elements of Islamic economy be known and that the scene be set for their being implemented in accordance with the Iranian society's situation. One of the fundamental topics of Islamic economy which crystallizes in resistance economy is designing a model for pricing goods and services, which has diverse effects on such basic parameters as investment, employment, output, total supply and general price level.
Although, because of the special economic situation of the period after the 1979 revolution and specially that of the wartime, Iranian officials and statesmen used to prefer fixing most of the prices by state command, most Islamic theorists, specially the economists and jurists, considering the jurisprudential arguments and the long-run effects of price-fixing by command, have regarded it harmful to the economy and declared it forbidden.
In this research, using the descriptive-analytical method and considering the jurisprudential arguments, we have examined the issue of price-fixing in the viewpoint of Islamic jurisprudence. The results show that in the usual economic circumstances no one has a right to fix the prices and they ought to be fixed by the market process. However, in the case of hoarding, monopoly and collusion, at first the hoarder or the monopoly gets required to supply the goods. But if it refuses to charge the fair price, it is forced to decrease the price, and if it refuses to supply the goods at the fair price, a particular price would be fixed for it to charge, and in such cases, the relevant jurisprudential official, considering the expert's view, fixes the prices so (just) that it neither harms the seller nor the buyer.

Social Capital is the important capitals and has Capable of forming a stable horizontal networks and Leading to stronger social interactions. As religious capital Accumulation provides ground of Trustworthy relations and social capital, Because of the faith and practice of the moral teachings of Islam. Social capital in transactions can be the economic engine of the productive sector Due to the continuing stability and economic relations with other capitals. In this paper, using the analytical method Is investigated to Explain some teachings related to The rules and ethics of buy and sell (transactions) Based on Book (Quran) and the Sunnah.
The findings of this study show that Important instructions of Islam Based on honesty and truth, equity in transaction, Severe prohibition of low sales, Participation, Not Greed to the property of other people and order to Contentment, Cooperation and spend in commercial transactions, Not interfere in other transactions, Recording of transactions, doing of Strong work and supply of quality goods and services, Well behaved are some Trustworthy Islamic teachings. Resulted in the formation of horizontal networks of sustainable economic cooperation between the parties to the transaction and will continue. Compliance of This Islamic teachings is created Peace between the distribution and consumption of Economics and provides their Spiritual and material interests.

This study attempts to compare between Exchange and Collaborative Contracts Accurately in various dimensions (economic, social and legal) and clarify the nature and the unique characteristics of each of these contracts (Exchange and Collaborative Contracts) and investigate Problems and deviations in the implementation of each of the contracts in Islamic banking of Iran. Ignorance parties (trade) brokers and clients to contract condition and the lack of information on the contents of the document signed contracts causes Reducing the efficiency of the banking contracts Even leads to interest and void Contracts. Greater familiarity with banking contracts can prevent to the improper use of these contracts and contaminate banking transactions to the unlawful God. Methods used in the research are the library, documentary analysis and These two contracts are compared from various aspects such as interest rates, costs, demand, and are described the advantages and limitations of each other.
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Taxation and allocation of the budget for providing public goods is the responsibility of governments. Governments according to their administrative and decision-making structures, trying to perform this task. Public choice theory, by focuses on public decision-making and government failure, consider fiscal federalism as a solution. The main goal of this paper is to examine the Islamic economics counter to this proposal. In order to achieve this goal, topics such as similarities between natures of khums, zakat and conventional tax and Islamic evidence of regional budget expenditure has been mentioned. Finally, by assuming certain considerations, according to Islamic point of view, there is no obstacle to implementation of some level of fiscal federalism in the state.

Looking legal instrument contracts is important in the interest of the distant past, as the "tricks of interest" has been studied by scientists of different religions. The look of these terms and legal contracts on interest, has become more important than ever before, because of the vision of the founders of interest-free banking, legal contracts, the main body of the form. According to the contract, the bank interest from Rbvyt out. What is in this article, look right and wrong assessment tool legal contracts are interest free banking (usury gimmick), because this type of legal process, the importance of this branch is the result of its review, the indicator light special and at certain legal and economic studies. there.

Gambling is forbidden in Islam and in Quran it has been named besides drinking alcohol which is one of the strongest forbidden behaviors in Islam. In this paper we explore the effects of this rule of Islam on human society which has found in economics so far. In addition we show that gambling reduces the welfare of individuals and society. To do this, we explore the topic via two theoretical and experimental views and we found that from both views, gambling reduces the welfare of a society.