http://creativecommons.org/licenses/by-sa/4.0/legalcode Ključne reči : islamske finansije, osiguranje, tekaful, upravljanje rizicima, uzajamno osiguranje, mudareba, vekala Keywords: Islamic finance, insurance, Takaful, risk management, mutual insurance, Mudarabah, Wakalah. 2021 Tekaful osiguranje u teoriji i praksi TAKAFUL INSURANCE IN THEORY AND PRACTICE srp eng Sažetak : Osiguranju, kao instrumentu zaštite pojedinca i zajednice, islam daje izuzetno veliki značaj i smatra ga nezaobilaznim elementom procesa ostvarivanja socio-ekonomske pravde u društvu. Shodno tome, kod islamskog koncepta osiguranja dominira socijalna u odnosu na komercijalnu komponentu. Međutim, zahtevi savremenog okruženja učinili su neophodnim postojanje šerijatski prihvatljivog komercijalnog osiguranja. S obzirom na to da su konvencionalni modeli osiguranja dobrim delom šerijatski neusklađeni, razvijeno je tekaful osiguranje, da bi se zadovoljile potrebe pojedinaca i institucija koji žele da da se osiguraju u skladu sa šerijatskim principima. U ovom radu, analiziraćemo proces evolucije tekaful osiguranja, njegove vrste i modele, vršićemo komparativnu analizu tekaful i konvencionalnog osiguranja, preispitujući argumente u prilog šerijatske problematičnosti konvencionalnog osiguranja, i na kraju, navesti izazove implementacije tekaful osiguranja u praksi. Summary : Islam attaches great importance to insurance, as an instrument of protection of the individual and the community, and considers it an indispensable element of the process of achieving socio-economic justice in society. Consequently, in the Islamic concept of insurance, the social component dominates over the commercial component. However, requirements of the modern environment have made it necessary to have Shariah-acceptable commercial insurance. Given that conventional insurance models are largely Shariah non-compliant, Takaful insurance has been developed to meet the needs of individuals and institutions that want to be insured in accordance with Shariah principles. In this paper, we will analyze the process of evolution of Takaful insurance, its types and models, perform a comparative analysis of Takaful and conventional insurance, reviewing arguments in favor of Shariah specific nature of conventional insurance, and finally, list the challenges of implementing Takaful insurance in practice. Bankarstvo 50(1) info:eu-repo/semantics/review application/pdf 165785 bytes Lekpek, Ahmedin Ibrović, Semir https://phaidrabg.bg.ac.rs/o:29118 doi:10.5937/bankarstvo2101108L ISSN: 1451-4354