Аннотация
The article examines the legal issues of developing Islamic insurance in the Republic of Kazakhstan. Theoretical foundations of Islamic insurance and its differences from traditional insurance are analyzed in detail. The purpose of the study is to analyze the current legal framework of Islamic insurance in Kazakhstan and identify mechanisms for its improvement. The main research directions include: consideration of the theoretical foundations of Islamic insurance, identification of gaps in national legislation, analysis of ways to implement Sharia standards, and adaptation of international experience. The scientific significance of the study lies in the comprehensive analysis of the legal issues related to the development of Islamic insurance in Kazakhstan. The practical significance is that the improvement of the legal foundations of Islamic insurance will make it possible to diversify the financial market and expand public access to financial services in accordance with Islamic principles. The study employed methods of comparative legal analysis, analysis of regulatory legal acts, examination of international experience, and a system-structural approach. The results of the study revealed the main legal barriers to the development of Islamic insurance in Kazakhstan. These include: the absence of a special law, inconsistency of Sharia standards, and peculiarities of tax and accounting regulation. In addition, proposals were developed to introduce legislative amendments, strengthen the status of the Sharia council, and implement international standards.