Az iszlám és a hazai bankrendszer működésének összehasonlítása a banki mérlegek tükrében

Abstract

The authors consider studying the Islamic banking system relevant to the development of the domestic economy in many points of view. On the one hand Islam is the fastest spreading and most populous religion of the World, on the other hand the Islamic banking system compared to the conventional banking system shows bigger stability since the economic crisis in 2008. The study of Islamic banks is important because this banking system - as opposed to the domestic banking system - behaves anti-cyclically. The authors compare the main points of the conventional and the Islamic banking systems' operation based on Turkish experiences in 2012 and on Islamic bank reports with the help of analyzing the two different types of balance sheets. The main goal of the publication is to explore the different bank operating structures and different aspects of banking activities. We examine the question whether can be created a financial institution dealing with Islamic banking activities complementing the domestic banking system in Hungary.