Criminal Liability of the Corporations in the Iranian Law and International Documents

Criminal liability of the corporations as credit creatures has always been the subject of discussion, and due to the important role of corporations in the social life and their frequency in committing crimes, their criminal liability has undergone many changes at the national and international level over the last two decades. In parallel with it, our legislator accepted the corporations criminal liability in 2013 as a general rule. However, the rejection of criminal liability of the governmental corporations and the government has no preferred justification according to circumstance in national law or in the international documents due to non compliance with the accepted principles in the world such as the necessity of respect for the principle of justice. In this descriptive analytical study, we seek to investigate and analyze the basics of liability and possible flaws in the national law in comparison to the international documents by understanding the importance of the issue and criminal status and the effect of corporations, governmental and non-governmental law on economy, industry, and daily life of societies. Additionally, we aim to suggest some solutions for the above mentioned problems by understanding the public necessity of law with the society developments at the national and international level.