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Resumen
Undoubtedly, enactment and implementation of the law of usury-free banking operations with a short interval of the victory of the Islamic Revolution and the elimination of usury from the banking system will be considered as a major achievement for law designers and banking authorities; it does not mean the end of the work and achieving to a perfect law but it needed to reform, studying and constant completion such as all human rules. Iranian banking system has been encountered to a variety of challenges in recent years. A variety and conflicting approaches have been considered to encounter with these challenges. Identifying and introducing the major challenges of the banking system, this study investigates on theoretical and practical challenges of Islamic banking by a new institutionalism view after review of previous studies in banking system challenges and using experiences in recent years.
Citas
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