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İslam Ekonomisinde Anonim Şirketin Varlığının Sorgulanması

Year 2022, Volume: 12 Issue: 1, 59 - 80, 25.06.2022
https://doi.org/10.31679/adamakademi.1001017

Abstract

Türk Ticaret Kanununda bir sermaye şirketi türü olarak sayılan tüzel kişiliğe haiz anonim şirket, sermayesi belirli ve paylara bölünmüş olan, borçlarından dolayı yalnız malvarlığıyla sorumlu bulunan bir şirket türü olarak tanımlanmaktadır. Bu çalışmada, orijinal olarak Batının hukuk sistemine ve ekonomik sistemine ait olan ve İslam dünyasına aynen transfer edilen anonim şirket kurumunun kabul ve adaptasyon sürecine dair iktisadi ve fıkhi yaklaşımlar sorgulanmaktadır. Bu doğrultuda, öncelikle anonim şirketlerin ortaya çıkışına ve gelişimine ilişkin tarihsel süreç anlatılarak ne tür ihtiyaçların ve amaçların anonim şirketlerin varlığına sebep olduğu ve Batı ile İslam dünyasında bu sürecin nasıl ayrıştığı gösterilmektedir. Bununla birlikte, anonim şirketlerin getirdiği yenilikler ve barındırdığı temel özellikler çerçevesinde İslam hukuku ve İslam ekonomisi açısından öne çıkan tartışılması gereken konular ve çözülmesi gereken temel sorun alanları vurgulanmaktadır. İslam’a özgü bir kurum olmayan anonim şirketlerin İslami normlara göre adaptasyon sürecindeki kolaycı ve yüzeysel yaklaşım sebebiyle İslam hukukunun amaçlarının yeterli ve etraflı biçimde dikkate alınmadığı ve bu şekliyle İslam ekonomisinde bir kurum olarak varlığının sorunlu olduğu değerlendirilmektedir.

References

  • AAOIFI. (2021). Faizsiz Finans Standartları. TKBB Yayınları.
  • Ahmed, H. (2012). Islamic Law, Investors’ Rights and Corporate Finance. Journal of Corporate Law Studies, 12(2), 367–392. https://doi.org/10.5235/JCLS.12.2.367
  • Berle, A. (1965). The Impact of the Corporation on classical Economic Theory. Quartely Journal of Economics, 79(1), 25–40. Tarihinde adresinden erişildi https://www.jstor.org/stable/1880510
  • Büyükçelebi, İ. (1981). İslam Hukukunda İnan Şirketi ve Nevileri. Atatürk Üniversitesi.
  • Chapra, M. U. (1985). Towards a Just Monetary System. The Islamic Foundation.
  • Eeghen, P.-H. van. (1997). The capitalist case against the corporation. Review of Social Economy, 55(1), 85–113. https://doi.org/10.1080/00346769700000025
  • Ekelund, R. B., & Tollison, R. D. (1980). Mercantilist Origins of the Corporation. The Bell Journal of Economics, 11(2), 715–720. Tarihinde adresinden erişildi https://www.jstor.org/stable/30033909
  • El-Saadouni, R. (2013). Law School The Liability of Groups of Companies in Islamic Law (A Comparative Study with Common Law). University of Stirling.
  • Foster, N. H. D. (2010). Islamic perspectives on the law of business organisations II: The sharia and Western-style business organisations. European Business Organization Law Review, 11(2), 273–307. https://doi.org/10.1017/S1566752910200058
  • Friedrichs, D. O., & Rothe, D. L. (2014). State-Corporate Crime and Major Financial Institutions: Interrogating an Absence. State Crime Journal, 3(2), 146–162. Tarihinde adresinden erişildi https://www.jstor.org/stable/10.13169/statecrime.3.2.0146
  • Gindis, D. (2020). Conceptualizing the business corporation: insights from history. Journal of Institutional Economics, 16(5), 569–577. https://doi.org/10.1017/S1744137420000235
  • Gouge, W. M. (1968). A Short History of Paper Money and Banking. Içinde Augustus M. Kelley Publishers. New York: Augustus M. Kelley Publishers.
  • Graeber, D. (2011). Debt The First 5,000 Years. New York: Melville House Publishing.
  • Handlin, O., & Handlin, M. F. (1945). Origins of the American Business Corporation. The Journal of Economic History, 5(1), 1–23. Tarihinde adresinden erişildi https://www.jstor.org/stable/2113160
  • Hassan, H., Ghadas, Z. A. A., & Rahman, N. A. (2012). “The Myth of corporate personality”: A comparative legal analysis of the doctrine of corporate personality of Malaysian and Islamic laws. Australian Journal of Basic and Applied Sciences, 6(11), 191–198.
  • Islamic Fiqh Academy. (2000). Resolutions and Recommendations of the Council of the Islamic Fiqh Academy 1985-2000. Jeddah: Islamic Development Bank (IDB) Islamic Research and Training Institute (IRTI).
  • Jan, S., & Asutay, M. (2019). A Model for Islamic Development. https://doi.org/10.4337/9781788116732
  • Kaan, E. O. (2016). İslam hukukunda şi̇rket yapisi ve sürekli̇li̇ği̇ sorunu. İstanbul University.
  • Kervankıran, E. (2007). Sermaye Ortaklıklarında Sınırlı Sorumluluk İlkesine Karşı Önemli Bir İstisna: Tüzel Kişilik Perdesinin Kaldırılması. EÜHFD, XI(3–4), 453–472.
  • Köse, M. (1996). İslam Hukukunda Anonim Ortaklıklar. Atatürk Üniversitesi.
  • Kuran, T. (2004). Why the Middle East is Economically Underdeveloped: Historical Mechanisms of Institutional Stagnation. Journal of Economic Perspectives, 18(3), 71–90. https://doi.org/10.1257/0895330042162421
  • Kuran, T. (2005). The Absence of the Corporation in Islamic Law : Origins and Persistence. The American Journal of Comparative Law, 53(4), 785–834. Tarihinde adresinden erişildi https://www.jstor.org/stable/30038724
  • Maier, P. (1993). The Revolutionary Origins of the American Corporation. The William and Mary Quarterly, 50(1), 51–84. Tarihinde adresinden erişildi https://www.jstor.org/stable/2947236
  • McBride, D. (2011). General corporation laws: History and economics. Law and Contemporary Problems, 74(1), 1–18. Tarihinde adresinden erişildi https://www.jstor.org/stable/25800691
  • Millon, D. (1990). Theories of the Corporation. Duke Law Journal, 1990(2), 201–262. Tarihinde adresinden erişildi https://www.jstor.org/stable/1372611
  • Ortabağ, E. (2015). Osmanlı Devleti’nde Anonim Şirket Hukukunun Gelişiminde Bankalar. Türk Hukuk Tarihi Araştırmaları, (19–20), 5–34.
  • Peterson, W. C. (1980). Power and Economic Performance. Journal of Economic Issues, 14(4), 827–869. Tarihinde adresinden erişildi https://www.jstor.org/stable/4224969
  • Robins, N. (2012). Regulating the Company. Içinde The Corporation That Changed the World (ss. 102–121). https://doi.org/10.2307/j.ctt183pcr6.13
  • Şekerci, O. (1997). İslam Şirketler Hukuku Açısından Anonim Şirketler. Içinde M. Bayyiğit (Ed.), I. Uluslararası İslam Ticaret Hukukunun Günümüzdeki Meseleleri Kongresi (ss. 79–105).
  • Şentop, M. (2005). Tanzimat Dönemi Kanunlaştırma Faaliyetleri Literatürü. Tiirkiye Araştırmaları Literatür Dergisi, 3(4), 647–672. Street, A. B. (1859). The Council of Revision of the State of New York. Albany, N.Y.: W. Gould.
  • Sunar, L. (2011). Türkiye’de İş Ortaklıkları. İstanbul.
  • Turner, J. D. (2017). The development of English company law before 1900 (Sayı No. 2017-01). Belfast.
  • Williamson, O. E. (1981). The Modern Corporation : Origins , Evolution , Attributes. Journal of Economic Literature, 19(4), 1537–1568. Tarihinde adresinden erişildi https://www.jstor.org/stable/2724566
  • Yılmaz, A. (1997). Anonim Şirket ve İslam Hukuku. Harran Üniversitesi İlahiyat Fakültesi Dergisi, 301–316.
  • Zahid, A. (2013). Corporate Personality from an Islamic Perspective. Arab Law Quarterly, 27(2), 125–150. https://doi.org/10.1163/15730255-12341252
  • Zaman, A. (2018). An Islamic approach to inequality and poverty. Journal of King Abdulaziz University, Islamic Economics, 31(1), 69–92. https://doi.org/10.4197/Islec.31-1.4
  • Zuryati, Z., Yusoff, M., & Azrae, A. (2009). Separate legal entity under Syariah law and its application on Islamic banking in Malaysia: A note. International Journal of Banking and Finance, 6(2), 139–154. Tarihinde adresinden erişildi http://epublications.bond.edu.au/ijbf/vol6/iss2/8

An Inquiry into the Presence of Joint Stock Company in Islamic Economics

Year 2022, Volume: 12 Issue: 1, 59 - 80, 25.06.2022
https://doi.org/10.31679/adamakademi.1001017

Abstract

A joint stock company with legal personality, which is counted as a type of equity com-pany in the Turkish Commercial Code, is defined as a type of company whose capital is determined and divided into shares, and which is liable only for its assets due to its debts. İn this study, the economic and fiqhi approaches to the acceptance and adaptation process of the joint stock company, which originally belonged to the legal system and economic system of the West and were transferred to the İslamic world, are questioned. İn this direction, first of all, the historical process of the emergence and development of joint stock companies is explained, and it is shown what kind of needs and purposes cause the existence of joint stock companies and how this process differs in the West and the İslamic world. However, within the framework of the innovations brought by joint stock companies and the basic features they have, the prominent issues to be discussed and the main problem areas to be solved in terms of İslamic law and İslamic economy are emphasized. Due to the simplistic and superficial approach in the adaptation process of joint stock companies that are not an İslamic institution, it is considered that the aims of İslamic law are not taken into account sufficiently and comprehensively, and its existence as an institution in the İslamic economy as such is problematic.

References

  • AAOIFI. (2021). Faizsiz Finans Standartları. TKBB Yayınları.
  • Ahmed, H. (2012). Islamic Law, Investors’ Rights and Corporate Finance. Journal of Corporate Law Studies, 12(2), 367–392. https://doi.org/10.5235/JCLS.12.2.367
  • Berle, A. (1965). The Impact of the Corporation on classical Economic Theory. Quartely Journal of Economics, 79(1), 25–40. Tarihinde adresinden erişildi https://www.jstor.org/stable/1880510
  • Büyükçelebi, İ. (1981). İslam Hukukunda İnan Şirketi ve Nevileri. Atatürk Üniversitesi.
  • Chapra, M. U. (1985). Towards a Just Monetary System. The Islamic Foundation.
  • Eeghen, P.-H. van. (1997). The capitalist case against the corporation. Review of Social Economy, 55(1), 85–113. https://doi.org/10.1080/00346769700000025
  • Ekelund, R. B., & Tollison, R. D. (1980). Mercantilist Origins of the Corporation. The Bell Journal of Economics, 11(2), 715–720. Tarihinde adresinden erişildi https://www.jstor.org/stable/30033909
  • El-Saadouni, R. (2013). Law School The Liability of Groups of Companies in Islamic Law (A Comparative Study with Common Law). University of Stirling.
  • Foster, N. H. D. (2010). Islamic perspectives on the law of business organisations II: The sharia and Western-style business organisations. European Business Organization Law Review, 11(2), 273–307. https://doi.org/10.1017/S1566752910200058
  • Friedrichs, D. O., & Rothe, D. L. (2014). State-Corporate Crime and Major Financial Institutions: Interrogating an Absence. State Crime Journal, 3(2), 146–162. Tarihinde adresinden erişildi https://www.jstor.org/stable/10.13169/statecrime.3.2.0146
  • Gindis, D. (2020). Conceptualizing the business corporation: insights from history. Journal of Institutional Economics, 16(5), 569–577. https://doi.org/10.1017/S1744137420000235
  • Gouge, W. M. (1968). A Short History of Paper Money and Banking. Içinde Augustus M. Kelley Publishers. New York: Augustus M. Kelley Publishers.
  • Graeber, D. (2011). Debt The First 5,000 Years. New York: Melville House Publishing.
  • Handlin, O., & Handlin, M. F. (1945). Origins of the American Business Corporation. The Journal of Economic History, 5(1), 1–23. Tarihinde adresinden erişildi https://www.jstor.org/stable/2113160
  • Hassan, H., Ghadas, Z. A. A., & Rahman, N. A. (2012). “The Myth of corporate personality”: A comparative legal analysis of the doctrine of corporate personality of Malaysian and Islamic laws. Australian Journal of Basic and Applied Sciences, 6(11), 191–198.
  • Islamic Fiqh Academy. (2000). Resolutions and Recommendations of the Council of the Islamic Fiqh Academy 1985-2000. Jeddah: Islamic Development Bank (IDB) Islamic Research and Training Institute (IRTI).
  • Jan, S., & Asutay, M. (2019). A Model for Islamic Development. https://doi.org/10.4337/9781788116732
  • Kaan, E. O. (2016). İslam hukukunda şi̇rket yapisi ve sürekli̇li̇ği̇ sorunu. İstanbul University.
  • Kervankıran, E. (2007). Sermaye Ortaklıklarında Sınırlı Sorumluluk İlkesine Karşı Önemli Bir İstisna: Tüzel Kişilik Perdesinin Kaldırılması. EÜHFD, XI(3–4), 453–472.
  • Köse, M. (1996). İslam Hukukunda Anonim Ortaklıklar. Atatürk Üniversitesi.
  • Kuran, T. (2004). Why the Middle East is Economically Underdeveloped: Historical Mechanisms of Institutional Stagnation. Journal of Economic Perspectives, 18(3), 71–90. https://doi.org/10.1257/0895330042162421
  • Kuran, T. (2005). The Absence of the Corporation in Islamic Law : Origins and Persistence. The American Journal of Comparative Law, 53(4), 785–834. Tarihinde adresinden erişildi https://www.jstor.org/stable/30038724
  • Maier, P. (1993). The Revolutionary Origins of the American Corporation. The William and Mary Quarterly, 50(1), 51–84. Tarihinde adresinden erişildi https://www.jstor.org/stable/2947236
  • McBride, D. (2011). General corporation laws: History and economics. Law and Contemporary Problems, 74(1), 1–18. Tarihinde adresinden erişildi https://www.jstor.org/stable/25800691
  • Millon, D. (1990). Theories of the Corporation. Duke Law Journal, 1990(2), 201–262. Tarihinde adresinden erişildi https://www.jstor.org/stable/1372611
  • Ortabağ, E. (2015). Osmanlı Devleti’nde Anonim Şirket Hukukunun Gelişiminde Bankalar. Türk Hukuk Tarihi Araştırmaları, (19–20), 5–34.
  • Peterson, W. C. (1980). Power and Economic Performance. Journal of Economic Issues, 14(4), 827–869. Tarihinde adresinden erişildi https://www.jstor.org/stable/4224969
  • Robins, N. (2012). Regulating the Company. Içinde The Corporation That Changed the World (ss. 102–121). https://doi.org/10.2307/j.ctt183pcr6.13
  • Şekerci, O. (1997). İslam Şirketler Hukuku Açısından Anonim Şirketler. Içinde M. Bayyiğit (Ed.), I. Uluslararası İslam Ticaret Hukukunun Günümüzdeki Meseleleri Kongresi (ss. 79–105).
  • Şentop, M. (2005). Tanzimat Dönemi Kanunlaştırma Faaliyetleri Literatürü. Tiirkiye Araştırmaları Literatür Dergisi, 3(4), 647–672. Street, A. B. (1859). The Council of Revision of the State of New York. Albany, N.Y.: W. Gould.
  • Sunar, L. (2011). Türkiye’de İş Ortaklıkları. İstanbul.
  • Turner, J. D. (2017). The development of English company law before 1900 (Sayı No. 2017-01). Belfast.
  • Williamson, O. E. (1981). The Modern Corporation : Origins , Evolution , Attributes. Journal of Economic Literature, 19(4), 1537–1568. Tarihinde adresinden erişildi https://www.jstor.org/stable/2724566
  • Yılmaz, A. (1997). Anonim Şirket ve İslam Hukuku. Harran Üniversitesi İlahiyat Fakültesi Dergisi, 301–316.
  • Zahid, A. (2013). Corporate Personality from an Islamic Perspective. Arab Law Quarterly, 27(2), 125–150. https://doi.org/10.1163/15730255-12341252
  • Zaman, A. (2018). An Islamic approach to inequality and poverty. Journal of King Abdulaziz University, Islamic Economics, 31(1), 69–92. https://doi.org/10.4197/Islec.31-1.4
  • Zuryati, Z., Yusoff, M., & Azrae, A. (2009). Separate legal entity under Syariah law and its application on Islamic banking in Malaysia: A note. International Journal of Banking and Finance, 6(2), 139–154. Tarihinde adresinden erişildi http://epublications.bond.edu.au/ijbf/vol6/iss2/8
There are 37 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Ömer Faruk Tekdoğan 0000-0002-4397-1718

Publication Date June 25, 2022
Submission Date September 26, 2021
Published in Issue Year 2022 Volume: 12 Issue: 1

Cite

APA Tekdoğan, Ö. F. (2022). İslam Ekonomisinde Anonim Şirketin Varlığının Sorgulanması. Adam Academy Journal of Social Sciences, 12(1), 59-80. https://doi.org/10.31679/adamakademi.1001017

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