Kriptovalute u islamskom finansijskom sistemu kroz prizmu šerijatskog prava

Abstract

Kreiranjem kriptovaluta otpočela je nova era u evoluciji novca. U kriptovalutnom sistemu države nemaju primat nad monetarnim tokovima već se on nalazi u rukama učesnika u kriptovalutnom sistemu. Time je omogućena demokratizacija novca, ali su otvorena i brojna pitanja koja je neophodno razrešiti kako bi se potpuno iskoristio potencijal kriptovaluta. Meću njima se posebno ističu pitanja uključivanja kriptovaluta u monetarnu politiku, računovodstvenog i poreskog tretmana kriptovaluta i sprečavanja potencijalnih zloupotreba. Šerijatski stručnjaci se, pak, bave kriptovalutama sa aspekta njihove šerijatske valjanosti, u vezi sa čime postoje sledbe nici doktrine o šerijatskoj neispravnosti kriptovaluta, s jedne strane, i sledbenici doktrine o šerijatskoj valjanosti kriptovaluta, s druge strane. U ovom radu ćemo analizirati tretman novca u islamskom učenju i praksi, koncepciju kriptovaluta, izazove njihove praktične primene i argumente koje u prilog svom stavu o šerijatskoj (ne)ispravnosti kriptovaluta iznose šerijatski stručnjaci.

The creation of cryptocurrencies marked the beginning of a new era in money evolution. In the cryptocurrency system, governments do not have primacy over monetary flows, but it is in the hands of participants in the cryptocurrency system, which enables the democratization of money. This also raised a number of issues that need to be resolved. Among them, the issues of incorporating cryptocurrencies into monetary policy, accounting, and tax treatment of cryptocurrencies, as well as preventing potential abuses, are especially prominent. On the other hand, Shariah experts deal with cryptocurrencies from the aspect of their Shariah compliance, and on that issue they are divided. This paper analyzes the treatment of money in Islamic teaching and practice, the concept of cryptocurrencies, and the challenges of their practical application, as well as the arguments presented by Shariah experts in support of their positions on the Shariah (non) compliance of cryptocurrencies.