<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.3 20210610//EN" "JATS-journalpublishing1-3.dtd">
<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">mir</journal-id><journal-title-group><journal-title xml:lang="ru">МИР (Модернизация. Инновации. Развитие)</journal-title><trans-title-group xml:lang="en"><trans-title>MIR (Modernization. Innovation. Research)</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2079-4665</issn><issn pub-type="epub">2411-796X</issn><publisher><publisher-name>School of Public Administration</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.18184/2079-4665.2021.12.1.56-70</article-id><article-id custom-type="elpub" pub-id-type="custom">mir-1121</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>РАЗВИТИЕ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>RESEARCH</subject></subj-group></article-categories><title-group><article-title>Финансовый механизм развития исламского бизнеса в Российской Федерации</article-title><trans-title-group xml:lang="en"><trans-title>Financial Mechanism for the Development of Islamic Business in the Russian Federation</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-7197-393X</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Юзеф</surname><given-names>Х. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Youssef</surname><given-names>H.A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Юзеф Хайтам Аббас Мохамед - аспирант, РАНХиГС при Президенте РФ, общеэкономический факультет, аспирантура, Researcher ID: X-2988-2018.</p><p>119571, Москва, проспект Вернадского, д. 82</p></bio><bio xml:lang="en"><p>Haitham Abbas Mohamed Youssef - Postgraduate Student, RANEPA, Faculty of the General Economic, Postgraduate Studies, Economics and management of the national economy - by industry and spheres of activity, including: business economics,Researcher iD: X-2988-2018.</p><p>82, Vernadskogo av., Moscow, 119571</p></bio><email xlink:type="simple">haitham.youssef4@yahoo.com</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Российская академия народного хозяйства и государственной службы при Президенте Российской Федерации</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Russian Presidential Academy of National Economy and Public Administration</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2021</year></pub-date><pub-date pub-type="epub"><day>12</day><month>04</month><year>2021</year></pub-date><volume>12</volume><issue>1</issue><fpage>56</fpage><lpage>70</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Юзеф Х.А., 2021</copyright-statement><copyright-year>2021</copyright-year><copyright-holder xml:lang="ru">Юзеф Х.А.</copyright-holder><copyright-holder xml:lang="en">Youssef H.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://www.mir-nayka.com/jour/article/view/1121">https://www.mir-nayka.com/jour/article/view/1121</self-uri><abstract><sec><title>Цель</title><p>Цель. В современных условиях в России наличествуют регионы с большой долей мусульманского населения, где реализуются инициативы развития исламского бизнеса. Однако функционирующая исламская бизнес-модель практически не отличается от традиционной модели российского предпринимательства - формируются лишь отдельные элементы, виды и формы предпринимательской деятельности, основанной на принципах шариата, более активно продвигается исламский банкинг. В связи с этим целью данной статьи является исследование финансового механизма развития исламского бизнеса в Российской Федерации в контексте реализации ключевых направлений государственной поддержки предпринимательства на федеральном и региональном уровнях.</p><p>Методы или методология проведения работы. Исследование опирается на применение общенаучных методов - индукции и дедукции, обзора научных источников; количественная оценка строится на расчете статистических показателей, в частности, относительной величины структуры сегментов исламской экономики с компаративистикой в страновом разрезе объема рынка «халяль» продуктов питания, цепных и базисных показателей рядов динамики направлений государственной поддержки исламского бизнеса на региональном уровне.</p></sec><sec><title>Результаты работы</title><p>Результаты работы. В статье проанализированы основные направления, инструменты и институты реализации государственной поддержки исламского предпринимательства в зарубежных практиках, свидетельствующие об активном развитии законодательной, регуляторной и организационной инфраструктуры, масштабном финансировании программ инфраструктурной поддержки. Представлен аналитический обзор развития исламского бизнеса в Российской Федерации. Особое внимание в статье уделено анализу федеральных и региональных программ поддержки исламского предпринимательства, позволившему выявить особенности реализации механизма государственной поддержки.</p></sec><sec><title>Выводы</title><p>Выводы. Определено, что в России наиболее развитыми сегментами исламского предпринимательства выступают халяль-индустрия, развитие которой поддерживается государственными программами на субфедеральном уровне, и отношения партнерского банкинга. Выявлены факторы-ограничители развития исламского предпринимательства в Российской Федерации: недостаточность федеральных программ финансирования исламского бизнеса и локальный характер поддержки исламских предпринимателей в рамках региональных программ («точечный» принцип).</p></sec></abstract><trans-abstract xml:lang="en"><sec><title>Purpose</title><p>Purpose: in modern conditions in Russia there are regions with a large proportion of the Muslim population that implement initiatives for the development of Islamic business, however, the functioning Islamic business model practically does not differ from the traditional model of Russian entrepreneurship, only individual elements and principles, types and forms of entrepreneurial activity based on principles of Sharia, Islamic banking is being promoted more actively. In this regard, the purpose of this article is to study the financial mechanism for the development of Islamic business in the Russian Federation in the context of the implementation of key areas of state support for entrepreneurship at the federal and regional levels.</p></sec><sec><title>Methods</title><p>Methods: the study is based on the use of general scientific methods of induction and deduction, a review of scientific sources; the quantitative assessment is based on the calculation of statistical indicators, in particular: the relative size of the structure of segments of the Islamic economy with comparative studies in the country context of the volume of the halal food market, chain and basic indicators of the series of dynamics of directions of state support for Islamic business and regional levels.</p></sec><sec><title>Results</title><p>Results: the article analyzes the main directions, tools and institutions for the implementation of state support for Islamic entrepreneurship in foreign practices, indicating the active development of legislative, regulatory and organizational infrastructure, large-scale financing of infrastructure support programs. The article also provides an analytical overview of the development of Islamic business in the Russian Federation. Particular attention in the article is paid to the analysis of federal and regional programs to support Islamic entrepreneurship, which made it possible to identify the features of the implementation of the mechanism of state support.</p><p>Conclusions and Relevance: it has been determined that in Russia the most developed segments of Islamic entrepreneurship are the halal industry, the development of which is supported by state programs at the sub-federal level, and the relationship of partner banking. The factors that limit the development of Islamic entrepreneurship in the Russian Federation have been identified: inadequacy of federal programs for financing Islamic business; the local nature of support for Islamic entrepreneurs within the framework of regional programs («point» principle).</p></sec></trans-abstract><kwd-group xml:lang="ru"><kwd>предпринимательство</kwd><kwd>исламская экономика</kwd><kwd>исламский бизнес</kwd><kwd>исламское финансирование</kwd><kwd>финансовый механизм</kwd><kwd>государственная поддержка</kwd><kwd>халяль-индустрия</kwd></kwd-group><kwd-group xml:lang="en"><kwd>entrepreneurship</kwd><kwd>Islamic economics</kwd><kwd>Islamic business</kwd><kwd>Islamic finance</kwd><kwd>financial mechanism</kwd><kwd>government support</kwd><kwd>halal industry acknowledgments</kwd></kwd-group><funding-group><funding-statement xml:lang="ru">Автор выражает благодарность и глубокую признательность д.э.н., профессору, Кульковой Варваре Юрьевне за советы и ценные замечания при работе над данной статьей</funding-statement><funding-statement xml:lang="en">The author expresses his gratitude and deep gratitude to Doctor of Economics, Professor Kulkova Varvara Yurievna for advice and valuable comments while working on this article</funding-statement></funding-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Кулькова В.Ю. Инфраструктурная поддержка социального предпринимательства в России // Национальные интересы: приоритеты и безопасность. 2017. Т 13. № 19. С. 1592-1607. DOI: https://doi.org/10.24891/ni.13.9.1592</mixed-citation><mixed-citation xml:lang="en">Kul'kova V.Yu. Support Infrastructure for Social Entrepreneurship in Russia. Natsional'nye interesy: prioritety i bezopasnost' = National interests: Priorities and Security. 2017; 13(19):1592-1607. DOI: https://doi.org/10.24891/ni.13.9.1592 (In Russ.)</mixed-citation></citation-alternatives></ref><ref id="cit2"><label>2</label><citation-alternatives><mixed-citation xml:lang="ru">Абдулин О.М. О принципах исламского предпринимательства // Minbar. Islamic Studies. 2015. № 8(1). С. 65-74. DOI: https://doi.org/10.31162/2618-9569-2015-8-1-65-74</mixed-citation><mixed-citation xml:lang="en">Abdulin O.M. On the principles of Islamic entrepreneurship. Minbar. Islamskie issledovaniya = Minbar. Islamic Studies. 2015; 8(1):65—74. DOI: https://doi.org/10.31162/2618-9569-2015-8-1-65-74 (In Russ.)</mixed-citation></citation-alternatives></ref><ref id="cit3"><label>3</label><citation-alternatives><mixed-citation xml:lang="ru">Беккин Р.И. Особенности шариатского надзора в исламских финансовых институтах: современный опыт мусульманских и немусульманских стран // Вестник Санкт-Петербургского университета. Сер. 5: Экономика. 2014. № 3. С. 148-164. URL: https://cyberleninka.ru/article/n/osobennosti-shariatskogo-nadzora-v-islamskih-finansovyh-institutah-sovremennyy-opyt-musulmanskih-i-nemusulmanskih-stran</mixed-citation><mixed-citation xml:lang="en">Bekkin R.I. Features of Sharia Supervision in Islamic Financial Institutions in Muslim and Non-Muslim Countries. VestnikSankt-Peterburgskogo universiteta = St. Petersburg University Journal of Economic Studies. 2014; (3):148-164 (In Russ.)</mixed-citation></citation-alternatives></ref><ref id="cit4"><label>4</label><citation-alternatives><mixed-citation xml:lang="ru">Борлакова ТМ, КубановаЛ.А.-З. Исламская экономическая модель: особенности, современное состояние и перспективы дальнейшего развития // Вестник Академии знаний. 2020. № 1(36). С. 35-40. DOI: https://doi.org/10.24411/2304-6139-2020-00006</mixed-citation><mixed-citation xml:lang="en">Borlakova T.M., Kubanova L.A-Z. Islamic economic model: features, current state and prospects for further development. Vestnik Akademii znanii = Academy of Knowledge Bulletin. 2020; 1(36):35—40. DOI: https://doi.org/10.24411/2304-6139-2020-00006 (In Russ.)</mixed-citation></citation-alternatives></ref><ref id="cit5"><label>5</label><citation-alternatives><mixed-citation xml:lang="ru">Гибадуллин МЗ, Артамонычева А.Р. Предпринимательство и ислам: Российский исторический опыт // Российское предпринимательство. 2012. № 10. С. 178-182. URL: https://cyberleninka.ru/article/n/predprinimatelstvo-i-islam-rossiyskiy-istoricheskiy-opyt</mixed-citation><mixed-citation xml:lang="en">Gibadullin M.Z., Artamonycheva A.R. Business and Islam: Russian Historical Experience. Rossiyskoe predprinimatelstvo = Russian entrepreneurship. 2012; 13(10):178-182 (In Russ.)</mixed-citation></citation-alternatives></ref><ref id="cit6"><label>6</label><citation-alternatives><mixed-citation xml:lang="ru">Kulkova К The development of Islamic entrepreneurship in the service sector of cross-border regions of the Russian Federation // Advances in Social Science, Education and Humanities Research. 2019. № 364. P. 54-58. DOI: https://doi.org/10.2991/icsdcbr-19.2019.12</mixed-citation><mixed-citation xml:lang="en">Kulkova V. The development of Islamic entrepreneurship in the service sector of cross-border regions of the Russian Federation. Advances in Social Science, Education and Humanities Research. 2019; (364):54-58. DOI: https://doi.org/10.2991/icsdcbr-19.2019.12 (In Eng.)</mixed-citation></citation-alternatives></ref><ref id="cit7"><label>7</label><citation-alternatives><mixed-citation xml:lang="ru">Яхин Э Партнерство (товарищество) как форма развития исламской модели предпринимательства в России // Ислам в современном мире: внутригосударственный и международно-политический аспекты. 2010. № 1-2. С. 20-24. URL: https://www.elibrary.ru/item.asp?id=25899534&amp;</mixed-citation><mixed-citation xml:lang="en">Yakhin E. Partnership (partnership) as a form of development of the Islamic model of entrepreneurship in Russia. Islam vsovremennom mire: vnutrigosudarstvennyi i mezhdunarodno-politicheskii aspekty = Islam in the modern world: domestic and international political aspects. 2010; (1-2):20—24 (In Russ.)</mixed-citation></citation-alternatives></ref><ref id="cit8"><label>8</label><citation-alternatives><mixed-citation xml:lang="ru">Beg T. Promotion of Muslim entrepreneurship under state support // Journal of Objective Studies. 1979. № 2(1). P. 95-106</mixed-citation><mixed-citation xml:lang="en">Beg T. Promotion of Muslim entrepreneurship under state support. Journal of Objective Studies. 1979; 2(1):95-106 (In Eng.)</mixed-citation></citation-alternatives></ref><ref id="cit9"><label>9</label><citation-alternatives><mixed-citation xml:lang="ru">Weber M. The sociology of religion. Boston: Beacon Press. 1963. 380 р. URL: https://archive.org/details/in.ernet.dli.2015.6718/page/n1/mode/2up</mixed-citation><mixed-citation xml:lang="en">Weber M. The sociology of religion. Boston: Beacon Press. 1963. 380 p. URL: https://archive.org/details/in.ernet.dli.2015.6718/page/n1/mode/2up (In Eng.)</mixed-citation></citation-alternatives></ref><ref id="cit10"><label>10</label><citation-alternatives><mixed-citation xml:lang="ru">Khan M.A. An Introduction to Islamic Economics. The International Institute of Islamic Thought. Islamabad, Pakistan. 1994. 153 р.</mixed-citation><mixed-citation xml:lang="en">Khan M.A. An Introduction to Islamic Economics. The International Institute of Islamic Thought. Islamabad, Pakistan. 1994. 153 p. (In Eng.)</mixed-citation></citation-alternatives></ref><ref id="cit11"><label>11</label><citation-alternatives><mixed-citation xml:lang="ru">Sadeq A. Entrepreneurship development and training: An Islamic perspective // Hamdard Islamicus. 1997. № 20(4). P. 37-43.</mixed-citation><mixed-citation xml:lang="en">Sadeq A. Entrepreneurship development and training: An Islamic perspective. Hamdard Islamicus. 1997; 20(4):37-43 (In Eng.)</mixed-citation></citation-alternatives></ref><ref id="cit12"><label>12</label><citation-alternatives><mixed-citation xml:lang="ru">Siddiqi M.N. The Economic Enterprise in Islam // Islamic Publications, Lahore. 1972. 183 р. URL: https://openlibrary.org/books/OL5405233M/The_economic_enterprise_in_Islam</mixed-citation><mixed-citation xml:lang="en">Siddiqi M.N. The Economic Enterprise in Islam. Islamic Publications, Lahore. 1972. 183 p. URL: https://openlibrary.org/books/OL5405233M/The_economic_enterprise_in_Islam (In Eng.)</mixed-citation></citation-alternatives></ref><ref id="cit13"><label>13</label><citation-alternatives><mixed-citation xml:lang="ru">Chapra M.U. Towards a just monetary system. Leicester, UK: The Islamic Foundation. 1985. 292 р. URL: https://ru.scribd.com/doc/214651966/Chapra-Toward-a-Just-Monetary-System-1985</mixed-citation><mixed-citation xml:lang="en">Chapra M.U. Towards a just monetary system. Leicester, UK. The Islamic Foundation. 1985. 292 p. URL: https://ru.scribd.com/doc/214651966/Chapra-Toward-a-Just-Monetary-System-1985 (In Eng.)</mixed-citation></citation-alternatives></ref><ref id="cit14"><label>14</label><citation-alternatives><mixed-citation xml:lang="ru">Davis M.K. Entrepreneurship: an Islamic perspective // Int. J. Entrepreneurship and Small Business. 2013. Vol. 20. № 1. P. 63-69. URL: https://www.academia.edu/7021711/Entrepreneurship_an_Islamic_perspective</mixed-citation><mixed-citation xml:lang="en">Davis M.K. Entrepreneurship: an Islamic perspective. Int. J. Entrepreneurship and Small Business. 2013; 20(1):63— 69. URL: https://www.academia.edu/7021711/Entrepreneurship_an_Islamic_perspective (In Eng.)</mixed-citation></citation-alternatives></ref><ref id="cit15"><label>15</label><citation-alternatives><mixed-citation xml:lang="ru">Oukil M.S. Entrepreneurship and entrepreneurs in an islamic context // Journal of Islamic and Human Advanced Research. 2013. Vol. 3. № 3. P. 111-131. DOI: 10.1504/IJESB.2017.100048451617</mixed-citation><mixed-citation xml:lang="en">Oukil M.S. Entrepreneurship and entrepreneurs in an islamic context. Journal of Islamic and Human Advanced Research. 2013; 3(3):111 —131. DOI: 10.1504/IJESB.2017.10004845 (In Eng.)</mixed-citation></citation-alternatives></ref><ref id="cit16"><label>16</label><citation-alternatives><mixed-citation xml:lang="ru">Pisfrui D, Fahed-Sreih J. Islam, entrepreneurship and business values in the Middle East // Int. J. Entrepreneurship and Innovation Management. 2010. Vol. 12. № 1. P. 107-118. DOI: 10.1504/IJEIM.2010.033170</mixed-citation><mixed-citation xml:lang="en">Pistrui D., Fahed-Sreih J. Islam, entrepreneurship and business values in the Middle East. hit. J. Entrepreneurship and Innovation Management. 2010; 12(1):107—118. DOI: 10.1504/IJEIM.2010.033170 (In Eng.)</mixed-citation></citation-alternatives></ref><ref id="cit17"><label>17</label><citation-alternatives><mixed-citation xml:lang="ru">Salaheldeen M, Baffour M, Nazri Azrin M Halal Entrepreneurship and its role in Sustainable Development Goals 2030 // International conference on da'wah and islamic management. At: Faculty of Leadership and Management, USIM, Nilai, Malayisa. 2019. Volume 1. URL: https://www.researchgate.net/publication/337292381_Halal_Entrepreneurship_and_its_role_in_Sustainable_Development_Goals_2030</mixed-citation><mixed-citation xml:lang="en">Salaheldeen M., Battour M., Nazri Azrin M. Halal Entrepreneurship and its role in Sustainable Development Goals 2030. International conference on da'wah and islamic management. At: Faculty of Leadership and Management, USIM, Nilai, Malayisa. 2019; 1. URL: https://www.researchgate.net/publication/337292381_Halal_Entrepreneurship_and_its_role_in_Sustainable_Development_Goals_2030 (In Eng.)</mixed-citation></citation-alternatives></ref><ref id="cit18"><label>18</label><citation-alternatives><mixed-citation xml:lang="ru">Chowdhury A.J.M.N. Towards an Islamic model of entrepreneurship // Management Islamic Perspective. BIIT, Dhaka. 2008. P. 6-19.</mixed-citation><mixed-citation xml:lang="en">Chowdhury A.J.M.N. Towards an Islamic model of entrepreneurship. Management Islamic Perspective. BIIT, Dhaka. 2008; 6-19. (In Eng.)</mixed-citation></citation-alternatives></ref><ref id="cit19"><label>19</label><citation-alternatives><mixed-citation xml:lang="ru">Youssef A.B, BoubakerS, OmriA. Entrepreneurship and sustainability: The need for innovative and institutional solutions // Technological Forecasting and Social Change. 2018. № 129. P. 232-241. DOI: https://doi.org/10.1016/jrtechfore.2017.11.003</mixed-citation><mixed-citation xml:lang="en">Youssef A.B., Boubaker S., Omri A. Entrepreneurship and sustainability: The need for innovative and institutional solutions. Technological Forecasting and Social Change. 2018; (129):232-241. DOI: https://doi.org/10.1016/j.techfore.2017.11.003 (In Eng.)</mixed-citation></citation-alternatives></ref><ref id="cit20"><label>20</label><citation-alternatives><mixed-citation xml:lang="ru">Kalimullina M.E. Islamic finance in Russia: A market review and the legal environment // Global Finance Journal. 2020. Vol. 46. DOI: 10.1016/j.gfj.2020.100534.</mixed-citation><mixed-citation xml:lang="en">Kalimullina M.E. Islamic finance in Russia: A market review and the legal environment. Global Finance Journal. 2020. Vol. 46. DOI: 10.1016/j.gfj.2020.100534 (In Eng.)</mixed-citation></citation-alternatives></ref><ref id="cit21"><label>21</label><citation-alternatives><mixed-citation xml:lang="ru">Зарипов ИА. Исламские финансы в России: проблемы становления и пути их решения // Мир новой экономики. 2016. № 2. С. 64-74. URL: https://cyberleninka.ru/article/n/islamskie-finansy-v-rossii-problemy-stanovleniya-i-puti-ih-resheniya</mixed-citation><mixed-citation xml:lang="en">Zaripov I.A. Islamic finance in Russia: problems of formation and way of their decision. Mir novoi ekonomiki = World of New Economy. 2016; (2):64— 74 (In Russ.)</mixed-citation></citation-alternatives></ref><ref id="cit22"><label>22</label><citation-alternatives><mixed-citation xml:lang="ru">Шарифуллин ИН, Фролов Р.П, Хайруллина РИ, Мингазова А.И. Перспективы развития исламского предпринимательства в России на примере Республики Татарстан / Международный молодежный симпозиум по управлению, экономике и финансам. Сборник научных статей. Казань: Solo Press; Изд-во Казан. ун-та, 2016. С. 50-52. URL: https://www.elibrary.ru/item.asp?id=27549772</mixed-citation><mixed-citation xml:lang="en">Sharifullin I.N., Frolov R.P., Khairullina R.I., Mingazova A.I. Prospects for the development of Islamic entrepreneurship in Russia on the example of the Republic of Tatarstan. International Youth Symposium on Management, Economics and Finance: Collection of scientific articles. Kazan: Solo Press; Kazan Publishing House. University, 2016. Р. 50-52 (In Russ.)</mixed-citation></citation-alternatives></ref><ref id="cit23"><label>23</label><citation-alternatives><mixed-citation xml:lang="ru">Гадельшина Э.Н. О государственной поддержке малого и среднего предпринимательства в Республике Башкортостан // Корпоративная экономика. 2018. № 1(13). С. 25-31. URL: https://www.elibrary.ru/item.asp?id=32733067</mixed-citation><mixed-citation xml:lang="en">Gadelshina E.N. On state support of small and medium-sized businesses in the Republic of Bashkortostan. Korporativnaya ekonomika = Corporate Economics. 2018; 1(13):25—31 (In Russ.)</mixed-citation></citation-alternatives></ref><ref id="cit24"><label>24</label><citation-alternatives><mixed-citation xml:lang="ru">Кулькова В.ЮРеализация государственной поддержки социально ориентированных некоммерческих организаций в Российской Федерации // Финансовый журнал. 2014. № 2(20). С. 31-46. URL: https://cyberleninka.ru/artide/n/realizatsiya-gosudarstvennoy-podderzhki-sotsialno-orientirovannyh-nekommercheskih-organizatsiy-v-rossiyskoy-federatsii</mixed-citation><mixed-citation xml:lang="en">Kulkova V.Yu. Implementation of state support for socially oriented non-profit organizations in the Russian Federation. Finansovyi zhurnal = Financial Journal. 2014; 2(20):31—46 (In Russ.)</mixed-citation></citation-alternatives></ref><ref id="cit25"><label>25</label><citation-alternatives><mixed-citation xml:lang="ru">Калимуллина М.Э. Великобритания: исламские финансы без привилегий // Международный бухгалтерский учет. 2011. № 12. С. 62-68. URL: https://cyberleninka.ru/article/n/velikobritaniya-islamskie-finansy-bez-privilegiy</mixed-citation><mixed-citation xml:lang="en">Kalimullina M.E. Great Britain: Islamic finance without privileges. Mezhdunarodnyi bukhgalterskii uchet = International accounting. 2011; (12):62—68 (In Russ.)</mixed-citation></citation-alternatives></ref><ref id="cit26"><label>26</label><citation-alternatives><mixed-citation xml:lang="ru">Пантюхина НА. Исламская финансовая система в российской Федерации: современное состояние и перспективы развития // Вестник Прикамского социального института. 2017. № 2(77). С. 65-69. URL: https://cyberleninka.ru/article/n/islamskaya-finansovaya-sistema-v-rossiyskoy-federatsii-sovremennoe-sostoyanie-i-perspektivy-razvitiya</mixed-citation><mixed-citation xml:lang="en">Pantiukhina N.A. Islamic financial system in the Russian Federation: the present state and prospects of development. Vestnik Prikamskogo sotsial'nogo instituta = Bulletin of the Prikamsky Social Institute. 2017; 2(77):65—69 (In Russ.)</mixed-citation></citation-alternatives></ref><ref id="cit27"><label>27</label><citation-alternatives><mixed-citation xml:lang="ru">Рябченко ЛИ. Перспективы развития исламского банкинга в России // Вестник ГУУ. 2018. № 9. С. 140-146. DOI: https://doi.org/10.26425/1816-4277-2018-9-140-146</mixed-citation><mixed-citation xml:lang="en">Ryabchenko L.I. Prospects for the Islamic banking development in Russia. Vestnik gosudarstvennogo universiteta upravleniya = Bulletin of the State University of Management. 2018; (9):140—146. DOI: https://doi.org/10.26425/1816-4277-2018-9-140-146 (In Russ.)</mixed-citation></citation-alternatives></ref></ref-list><fn-group><fn fn-type="conflict"><p>The authors declare that there are no conflicts of interest present.</p></fn></fn-group></back></article>
