ندا پرنیان

Among the most important and remarkable technological developments that have played an important role in the evolution of commercial exchanges at the national and international level is the emergence of digital currencies or cryptocurrency. The high capability of these cryptocurrencies in hiding the path of commercial exchanges and using peer-to-peer technology and removing the regulatory factor has caused a great desire to use these cryptocurrencies in criminal activities. On the other hand, this platform is a very suitable medium for the growth and development of criminal activities. The main issue is whether the entry of cryptocurrencies into Iran has had an effect on the increase in the volume of foreign exchange and goods smuggling and to what extent has this effect been? If the answer to this question is positive, the hypothesis of criminals using cryptocurrencies to facilitate their transactions is confirmed. To answer the question of this research, the ARDL method has been used, with the help of which data extracted from reliable statistical institutions have been analyzed. The results of the research show that the entry of digital currencies in Iran's economy has caused an increase in smuggling. The results show that the impact of using cryptocurrencies in smuggling is very high and can by long term be predicted up to 46%. Naturally, regulatory bodies should carry out the necessary supervision through possible channels, including service provider exchanges.

Currency-based crypto currencies based on peer-to-peer technologies and removing control and surveillance agents from the trading system have made it possible to use these currencies in criminal and illegal activities and therefore accelerate their use in such activities. Therefore, this issue has raised concerns about the future of these currencies. The wide range of investments in crypto currencies in Iran, along with the possibility of using them in commercial exchanges, has raised the question of whether the special features of crypto currencies have increased  money laundering and the level of the shadow economy in Iran. If the answer to this question is yes, the existing concerns can then be considered significant. This paper evaluates the effect of crypto currencies on the spread of money laundering in Iran using distributed interrupt vector auto regression (ARDL) method and using the required data during the period 1368-1388. The findings of this study show that with the introduction of this type of currency into the Iranian economy, crimes such as money laundering and the shadow economy have spread in the country. Therefore, the existing concerns about these crypto currencies are significant.</span>

Non-Performing Loans (NPL) is an old and widespread problems in developing countries that decrease assets quality and therefore is recognized as one of the sources of financial risk in banking system and has the negative effect on country economic performance. Among different factors, economic corruption can influences NPL, also. This research focus on link between corruption (by the number of financial crimes) and NPL in 20 banks during the period of 2006-2016 in Iranian economy. The results of different models estimation indicate that firstly, economic factors such as unemployment rate have the significant positive effect on NPL. Secondly, among banking variables there is a direct and significant relationship between the ratio of equity to assets and NPL. Thirdly, the interaction effect of corruption and bank size on NPL is positive and meaningful such that the spread of corruption, as banks become larger, lead to more NPL. The results of paper show that anti-corruption policies can help to decreasing NPL in Iran.