Социальные детерминанты партнерского финансирования в региональных практиках (кейс Республики Татарстан)

Abstract

The initiation in 2022 of the draft No. 198584-8 of the Federal Law “On conducting an experiment to establish special regulation
in order to create the necessary conditions for the implementation of partner financing activities in certain constituent entities of
the Russian Federation” is carried out in the conditions of “passive Islamophobia traps” identified in the Russian Federation.
In order to achieve unambiguous perception and interpretation of the main provisions of the content of the draft bill, the aim of this
article is to establish the conformity of the main Islamic financial instruments with traditional banking products in generalizing
the existing successful regional practices for their implementation. The object of the study is the Republic of Tatarstan. Research
methods are desk secondary analysis of scientific research and practice as a basis for identifying the social determinants of
partnership financing; descriptive ratio method to describe the correspondence of partner financing instruments to traditional
finance; generalization of federal and regional event facts on the development of partner financing projects in the Russian Federation
and the Republic of Tatarstan. According to the results of the study, it was proved that partner financing, being an institution
of Islamic economics, reveals immanent social determinants formed by religious norms that regulate the economic behavior of
Islamic entrepreneurs, focused on ensuring social justice in the distribution of results of activities based on mutual responsibility,
equality, voluntariness, equivalence and consolidation. These social determinants immanent to Islamic finance instruments are
characteristic signs of partnership, and that works to verify the fairness of the synonymy of the concepts of Islamic finance and
partnership finance. It was revealed that despite the immanent features, partnership financing provides for standard types of
relationships (partnership, purchase, sale, lease, loan, insurance), and the essence of Islamic finance instruments is synchronized
with traditional financial instruments, therefore, the former, taking into account their characteristics, adapt to the conditions of
use by traditional financial institutions in the Russian Federation. Proposals have been developed to amend the law draft relating
to VAT, maternity capital, repayment of obligations under mortgage housing loans.