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The creation of cryptocurrencies marked the beginning of a new era in money evolution. In the cryptocurrency system, governments do not have primacy over monetary flows, but it is in the hands of participants in the cryptocurrency system, which enables the democratization of money. This also raised a number of issues that need to be resolved. Among them, the issues of incorporating cryptocurrencies into monetary policy, accounting, and tax treatment of cryptocurrencies, as well as preventing potential abuses, are especially prominent. On the other hand, Shariah experts deal with cryptocurrencies from the aspect of their Shariah compliance, and on that issue they are divided. This paper analyzes the treatment of money in Islamic teaching and practice, the concept of cryptocurrencies, and the challenges of their practical application, as well as the arguments presented by Shariah experts in support of their positions on the Shariah (non)compliance of cryptocurrencies.

Kriptovalute u islamskom finansijskom sistemu kroz prizmu šerijatskog prava