نشریه اقتصاد پنهان
سال هفتم شماره 29 (پاییز 1401)

One of the most important crimes that has clearly and directly damaged the security of the country for a long-term is the phenomenon of goods and currency smuggling, which has negatively affected various social, economic, political and cultural areas of the country. Currently, the smuggling of goods and currency is so serious and threatening in the country's economy that the fight against it is one of the priorities of the three branches of power. Approval of the Anti-Smuggling and Currency Act in 2013 has opened new horizons to prevent the harmful phenomenon of goods and currency smuggling and combat against it. However, we always encounter shortcomings and serious damages in preventing and fighting against this sinister phenomenon. Therefore, this article deals with the pathology of the Anti-Smuggling and Currency Act and the capacities existed in its additional bylaws. The findings of the research indicate that the approach of deterrence, crime-orientation, the development of examples of smuggling, the disproportion of crimes and penalties, contradiction with some principles governing economic crimes, some conflicts between the Law on Combating Smuggling of Goods and Currency and the Law on Customs Affairs are considered as the most obvious manifestations of existing harms in preventing and fighting smuggling.

Challenges related to fuel fraud and smuggling are not limited to oil countries. Around the world, including in Europe, rising energy and oil prices have fueled fuel smuggling. Therefore, governments must act decisively to find ways to deter those who profit from this illegal trade. Government spending on fuel subsidies can benefit smugglers and not the citizens of the country. Subsidy programs artificially affect fuel prices in the supply chain, creating price differences between subsidized and non-subsidized fuels. Criminals exploit this price differential through subsidies, which pocket government subsidy costs instead of benefiting the economy and needy groups or supporting other legitimate government programs. In countries where these types of entitlement and benefit programs are prevalent, abuse of subsidies can have a negative financial impact many times greater than tax evasion. According to the studies and research done in this field, it is possible to use advanced technologies such as: fuel marking based on artificial intelligence, technology based on RFID radio waves and USSD technology on the basis of GSM (GSM) or global mobile communication system, with Fuel smuggling fought.The purpose of the current research was to analyze the exploratory and confirmatory factor in the fight against fuel smuggling. This research is descriptive-correlational and of the type of applied studies, and the desired data was collected using a researcher-made questionnaire. The validity of the questionnaire was evaluated using content validity, construct validity and reliability through Cronbach's alpha reliability coefficient. The statistical population of this research includes experts from the anti-trafficking department, customs department, agricultural jihad department, industry and mining department, oil products distribution company, government sanctions, property acquisition and economic security police in Hamadan province. The statistical sample of this research includes 80 people based on the statistical population with a sample size that was selected using available sampling. The statistical method of exploratory factor analysis was used to analyze the data. The findings of the exploratory factor analysis led to the identification of six legislative factors, organizational management, cultural-economic factor, motivational factor, individual characteristics of smugglers and geopolitical and technological factors, and the findings of the factor analysis and confirmation showed that the fight against fuel smuggling can be It is suitable and useful.

Due to several main factors, economic problems are located at the top of all the problems of the society. Smuggling of goods and currency is one of the factors that not only causes and aggravates economic problems, but also affects on cultural, social and security issues. All countermeasures against this phenomenon, including detection, prosecution, and investigation, are actually manifested in the correct, quick and decisive proceedings of cases filed regarding such crimes and violations. Obviously, before fighting against smuggling, prevention phase should be taken into consideration, which is achieved mostly by decisive and deterrent proceeding of cases related to violations and crimes of goods and currency smuggling, especially organized and professional smuggling. However, there is an important challenge to achieve this goal; that is to verify if the smuggling is of organized or not. if it can’t be verified it in every case; the Government Tazirat organization will handle that case as a violation, not the judicial system; and considering that Tazirat organization is a governmental authority and classified under the executive branch, this problem contradicts the principle of separation of powers.

Calculating the value of goods smuggling and correctly estimating the economic factors affecting it are important in order to adopt policies related to the fight against goods smuggling. Therefore, in the present study, the value of goods smuggling was calculated using the international trade method. The data used in this research was a time series during the period of 1973-2021. First, by using the variables of Iran's import and export of other countries, the value of smuggling was calculated. Then the share of smuggling from the total import was calculated. The results indicate that the most smuggling of imports with a value of more than 21 billion dollars and with a share of 40.5 percent of the total imports in 2013 and the lowest volume of smuggling with a value of 14.5 million dollars and with a share of 0.1 percent of the total import in 1362 was calculated related to the smuggling of goods from other countries to Iran. Also, the share of smuggling of goods from the total import in 1357 due to the acute conditions of the country is the highest and in 1362 due to the war in the western borders of the country, it accounts for the lowest amount.