From Decentralized to Centralized Shariah Governance: A Proposal for a Central Shariah Supervisory Board in Türkiye

Öz

Shariah governance plays a critical role in ensuring that financial institutions operate in accordance with Islamic principles, mitigating the risk of Shariah non-compliance, and strengthening confidence in the broader Islamic finance sector. Currently, the regulatory framework in Türkiye exhibits several structural shortcomings, including the absence of a central and binding authority covering the entire sector, limited institutional scope, weak legal enforceability, insufficient transparency, and the lack of independent external audit mechanisms. Existing literature highlights significant gaps in the design of a comprehensive central advisory board model, particularly within the Turkish context. Addressing this critical gap, the present study proposes the establishment of an Asian-style Central Shariah Advisory Board (CSAB) specifically tailored to Türkiye. In this study, Türkiye's existing Shariah governance structure was comprehensively analyzed using comparative qualitative research methods, drawing insights from international standards (such as AAOIFI and IFSB) and the two-tier Malaysian governance model. The proposed centralized structure aims to ensure that all rulings and standards are strictly binding across diverse sectors—including participation banks, takaful, and fintech—while maintaining consistency with international best practices and building upon Türkiye's accumulated local experience. By filling these institutional and legal gaps in Shariah governance, the proposed CSAB model seeks to significantly enhance investor trust in Islamic financial institutions and sustainably strengthen Türkiye's strategic aspiration to become a leading global hub for Islamic finance.

Anahtar Kelimeler

• türkiye
• Islamic finance
• shariah governance
• shariah governance framework

Merkezileşmiş Şer‘î Yönetişime Geçiş: Türkiye İçin Merkezi Bir Danışma Kurulu Önerisi

Öz

Şer’i yönetişim, İslami finansal kurumların İslami ilkelere uygun bir şekilde faaliyet göstermesini güvence altına alarak, şer‘i uyumsuzluk riskini azaltmakta ve daha geniş anlamda İslami finans sektörüne duyulan güveni güçlendirmektedir. Türkiye’deki mevcut düzenleyici çerçeve; tüm sektörü kapsayan merkezi ve bağlayıcı bir otoritenin bulunmaması, kurumsal kapsayıcılığın sınırlı kalması, hukuki bağlayıcılığın zayıflığı, şeffaflığın yetersizliği ve bağımsız dış denetim mekanizmalarının eksikliği gibi çeşitli yapısal sorunlar barındırmaktadır. Literatürde, özellikle Türkiye bağlamında, kapsamlı bir merkezi danışma kurulu modelinin tasarımına ilişkin ciddi boşluklar olduğu ele alınmaktadır. Bu kritik boşluğu gidermeyi amaçlayan bu çalışma, Türkiye’ye özgü olarak uyarlanmış bir Asya tarzı Merkezi Şer'i Danışma Kurulu (CSAB) modeli tesis edilmesini önermektedir. Malezya’nın iki katmanlı merkezi çerçevesinden ve uluslararası standartlardan (AAOIFI ve IFSB gibi) ilham alınarak karşılaştırmalı nitel araştırma yöntemleriyle geliştirilen bu öneri; bağımsız bir tüzel kişiliğe sahip merkezi bir kurul olarak tasarlanmakta, ayrıca özel denetim ve mevzuat uyum birimleriyle desteklenmektedir. Bu merkezi yapı sayesinde alınan karar ve standartların katılım bankaları, tekafül ve fintek gibi alt sektörler genelinde kesin olarak bağlayıcı olması, uluslararası en iyi uygulamalarla uyum sağlanması ve Türkiye’nin sahip olduğu yerel tecrübe üzerine inşa edilmesi hedeflenmektedir. Böylelikle şer‘i yönetişimdeki bu kurumsal ve hukuki boşlukların doldurulması, yatırımcıların İslami finans kurumlarına duyduğu güvenin önemli ölçüde artırılması ve Türkiye’nin önde gelen küresel bir İslami finans merkezi olma stratejik hedefinin sürdürülebilir biçimde güçlendirilmesi amaçlanmaktadır.

Anahtar Kelimeler

• İslami finans
• şer'i yönetişim
• şer'i yönetişim çerçevesi
• türkiye

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