This paper tackles stock of developments in Islamic Banking over the past two decades and identifies the challenges facing it.

The study has made an attempt to respond to all major questions and concerns for the understanding of those who want to know the Islamic banking system and for those working for a well-targeted transformation of this financial system into one that reflects the teaching of Islam.

This paper tackles stock of developments in Islamic Banking over the past two decades and identifies the challenges facing it.

The paper provides an Islamic perspective on the public revenue and expenditure balance and offers various Shariah compatible possibilities to alleviate the chronic imbalances between the two in the IDB member countries.

Cette étude tente de répondre à toutes les questions que se poserait le lecteur au sujet du système bancaire islamique. C’est un bon outil de travail pour comprendre ce système et pour tous ceux désireux de s’en inspirer.

Le but de ce document occasionnel est que les théoriciens et praticiens dans le domaine du système bancaire islamique doivent explorer les voies et moyens permettant au système bancaire islamique de soutenir son rythme de progrès à l'aube du 21ème siècle.