نشریه پژوهش های جرم شناختی پلیس
پیاپی 2 (بهار 1400)

Taxation is one of the methods of financing governments that by spending it on economic affairs and business projects and in the light of good governance, ultimately leads to growth and development. In Iran, with the aim of improving the performance of the tax system to reform the financial structure of the government by improving tax planning, in the draft bill of the country's tax system and by implementing a comprehensive tax plan and the use of information and communication technology and mechanized methods, witness the evolution of the tax system. Are. The law imposes certain tax obligations on business owners, who will be subject to tax penalties if they do not fulfill their obligations on time, in which case they will be tried and sentenced to the punishment prescribed by law. Therefore, the question is what tax crime is included in the draft bill of the country's tax system transformation and what measures can be taken to prevent it?  

Due to the nature of the subject, the present study has been done in terms of applied purpose and in terms of collecting information by documentary method and by studying valid laws and sources and the obtained information has been analyzed descriptively-analytically.

The effective factors in tax crime include complex tax system, economic factors (poverty, tax rate, inflation) and social factors (injustice and discrimination). In the draft of the new bill, the examples of tax offenses include preparing false documents, concealing the income from economic activity, not sending tax returns, not submitting value-added tax (VAT) and conducting formal transactions.

In criminal prevention, we see criminality in Article 275 and determining only the punishment of imprisonment, which is a matter for reflection. Also, there is ambiguity in the definition of the beginning of a crime and the examples and methods of its identification. Non-criminal prevention of tax offenses includes situational prevention (defining and guaranteeing comprehensive tax and accounting laws and regulations, eliminating the overhead system, filling legal gaps, formulating laws to meet the needs of society, reforming the economic structure and deregulation) and social prevention (measures). Prevention is education-oriented and the role of the media in awareness-raising).

Since children and adolescents are at risk of various types of injuries and delinquencies due to their special physical, emotional and psychological conditions, the executive criminal policy of the police in supporting this age group is very important. The purpose of this study is to investigate the criminal policy of the Iranian police in protecting children and adolescents at risk.

Methodology:

This research is applied in terms of purpose, descriptive in terms of survey and survey in terms of implementation. In the survey method, the statistical population of 850 law enforcement experts was used by calculating the sample size of 353 people, who were selected as a possible stratified sampling to answer the questionnaire questions. After data collection, SPSS software was used to describe and analyze the data. Obviously, the research questions and hypotheses have been analyzed using advanced statistical indicators and tests.

Findings:

 The findings show that the executive criminal policy of the Iranian police against children and adolescents at risk should be strengthened by holding regular training courses for police officers and taking supportive, participatory and interactive measures against children and adolescents.

conclusion:

 Despite the emphasis of Article 31 of the Code of Criminal Procedure on the establishment of a special police for children and adolescents, the duties and powers of the police towards children and adolescents have been neglected.

Issues such as terrorism, nuclear threats, population explosions and narcotics can be considered as the challenges of the last century in the world; There is no doubt that one of the most important problems facing the international community and the rights of future generations will be the “environmental crisis”. Today, the challenges and crises caused by the existence of conflicts, especially terrorist acts and their destructive effects on various levels of human natural life, have made the rights of future generations an unbelievable threat.

Findings:

In relation to crimes committed against future generations, the Rome Statute of the International Criminal Court has not significantly criminalized and suppressed such crimes, but given the scope of jurisdiction set out in the Statute on the Recognition of International Crimes and Crimes, such as Their genocide and their compatibility with cases of crimes against future generations, it can be acknowledged that it is possible to prosecute such crimes within the jurisdiction of the International Criminal Court.

Adopting a sound and effective criminal policy is a strategy that makes it possible to deal with the various dimensions and forms of crimes committed against the rights of future generations. Of course, there is no doubt that the attempt to create a new international crime in line with the crimes against the rights of future generations will have its own shortcomings and criticisms.

The main use of the Internet is to socialize users with each other. But today, cyberspace is not only a space of entertainment or mass communication, but also a global market of trade and commerce, and in the meantime, the phenomena of crime and the challenges associated with it have grown and many Has caused many problems for users. Recently, topics such as gambling and betting have moved to Internet sites. With a few simple clicks, you can participate in all kinds of bets. Given the many problems facing criminal measures, the policy of preventing the occurrence of these crimes is the most appropriate criminal policy measure. Meanwhile, situational prevention is one of the most important and practical measures. The purpose of this study is the role of FATA police in cybercrime prevention strategies with an approach to betting sites.

The method of descriptive-analytical work and in terms of practical purpose, is a tool for collecting information from library resources.

The police can benefit from the teachings of cyber criminology, analyze criminal issues and cyberspace anomalies, identify the cybercriminal or criminal and determine solutions to eliminate or limit these factors and with the cooperation of responsible institutions in control Or take care of the above factors.

Just as the occurrence of crime has existed since ancient times and the socialization of people's lives, in addition, crime prevention has emerged to reduce possible crimes.

 Banks provide services to customers according to their inherent duties; But in the meantime, they have other responsibilities at the national and transnational levels, such as reporting on money laundering and financing terrorist groups and preventing them, the success of which depends on the ability of countries to pass regulations in line with international standards and requirements. Establish mechanisms for the full implementation of these regulations. One of these standards is the Financial Action Task Force guidelines.

Methodology:

The type of research is based on descriptive and analytical purpose. The data collection tool in this method is by taking notes from internal books, articles and dissertations.

Findings:

 Appropriate solutions in the field of confidentiality in the banking industry with the aim of preventing the abuse of terrorist groups, adherence to international conventions such as the Palermo Convention and the Convention for the Suppression of the Financing of Terrorism, application of 40 recommendations of the Financial Action Task Force, especially by banks, trade of other countries In implementing preventive techniques in financing terrorism, making some changes in the law on combating the financing of terrorism, electronic transfers and virtual currencies, attention is paid to the training of bank employees.

conclusion: 

Confidentiality in the banking industry is a rule that is universally accepted in almost all countries, but there are many exceptions to it. The most important exception is in the fight against terrorist financing. Iran's non-accession to the International Convention for the Suppression of the Financing of Terrorism and the recognition of the concept of terrorism as an independent criminal act and, ultimately, the lack of discriminatory preventive criminal policies Iran's criminal policy is in line with the approach of the international community.

Cybercrime is one of the crimes that is considered in this regard due to the accelerated development of information and communication technology and short criminal history in this field. In recent years, the Islamic Republic of Iran has considered this area from the perspective of the penal system, but today, however, we clearly and abundantly face legal and criminological inadequacies in these laws. The revision of laws, based on specialized studies and in line with technology and up-to-date knowledge in the field of combating economic crimes, is a cure for the unpleasant event of inefficiency of laws in this field and, consequently, the spread of related crimes.

Methodology:

In this research, which has been done through documentary studies and through the study of relevant laws and domestic and international scientific and specialized sources, an overview of current laws, including analysis of the need to review the Computer Economic Crimes Law in the form of descriptive research. We are analyzing.

Findings:

 What should be considered as the most important element of this review and development is to pay attention to the results of specialized criminal evaluation in the field of crime prevention and deterrence of related punishments, which show more than anything else the lack of legal instances of these crimes and lack of Necessary comprehensiveness is present in the present laws, in addition to the fact that the existing laws do not have a sufficient deterrent aspect according to the results of field evaluations, therefore these cases deserve attention. In other words, increasing the security of this space and economic progress in the field of e-commerce depends on the adoption of accurate scientific and technical strategies, and the development of interdisciplinary knowledge as well as recognizing the criminal responsibility of individuals to deal with these crimes.

conclusion: 

Finally, the legislator should provide as much as possible the context of a deterrent, inclusive and beneficial criminal policy to the society to deal with such crimes and by formulating and approving up-to-date, efficient and appropriate laws, the field of computer economic crimes under He controlled and supervised the ruling forces of the society.