O‘ZBEKISTONDA TADBIRKORLIK FAOLIYATINI QO‘LLAB-QUVVATLASHDA ISLOM DARCHALARI VA MIKROMOLIYA TASHKILOTLARI ROLINI OSHIRISH YO‘LLARI

Islamic windows operate as specialized divisions (branches, subsidiaries, or separate structural units) within conventional commercial banks, providing financial services in accordance with Shariah principles. This institutional form functions particularly in environments where a distinct legal framework for Islamic banking is absent, operating within the existing regulatory system while remaining integrated into the overall structure of the host bank.
In this study, approximately 25 scholarly articles and analytical materials dedicated to the topic of Islamic windows were comprehensively reviewed. The analysis involved a comparative assessment of statistical indicators, financial performance, service quality, as well as the advantages and limitations of the prevailing financial mechanisms across Islamic banks, Islamic windows, and conventional banks. Based on the findings, practical recommendations were formulated aimed at enhancing the efficiency and effectiveness of this institutional model.