An Introduction to the Criminalization of the Financing of Terrorism, Nature and the Ways of the Commitment

Combating the terrorism and its different forms requires a comprehensive and consistent criminal policy that a part of it carries out in the area of countering the financing of terrorism. This countering has been done in two methods reactive and proactive. In proactive method, strategies and preventive actions are the pivot of the criminal policy and in the situation of reaction, the criminalization and penalization of the financing of terrorism is viewed. With concentrating on the legal elements “the mens rea (the guilty mind) and actus reus (the guilty act)” of the offence of the terrorism financing this article meanwhile examining carefully the components and elements of these three elements aims to uncover the faults and the legislative gaps in the law on countering the financing of terrorism in the light of the international documents and rules in some countries. Lack of observing the financial and business affairs with terrorists and terrorism groups as physical conducts and negligence of stating financial privileges, financial services and virtual currencies as topic of this crime, lack of considering recklessness as the necessary mens rea (the guilty mind) element for the occurrence of this crime are of the faults which should be considered at the time of the revision of this law.