جستجوی مقالات مرتبط با کلیدواژه « جرم یقه سفیدها » در نشریات گروه « علوم انسانی »

Iranian National Tax Administration (INTA) made the prosecution of tax crimes subject to the implementation of the internal bylaws (by-law or code of conduct) of the implementation of article 274 of the Direct Tax Code in 2018. Accordingly, the prosecuting of these crimes requires a complaint by the Tax Administration after obtaining a favorable opinion of the Tax Crimes Task Force (TFTC). In fact, the authority of the prosecutor’s office in evaluating the prosecution is limited and, in some way, limited to the previous assessment and opinion of the tax office. The by-law simulates the “Commission on Tax Crimes” in French law which was approved and enacted by the French parliament nearly half a century ago. One of the justifications for establishing this mechanism is the principle of proportionality in prosecution according to which only severe tax fraud cases are pursued in the criminal authorities (institutes) after the administrative process in the tax administration and lack of results. This policy of selecting severe cases is in line with the thought of criminal response deterrence and public prevention. In fact, the tax administration prefers to respond to failure to fulfill tax obligations with administrative-financial reactive responses and allocate criminal responses to severe tax frauds and fraudulent design. This mechanism definitely faced serious reforms in 2018. Unlike French law, which both the anticipation of the Tax Crimes Commission and its reforms, aimed at clarification, were made by the Parliament, in Iran, the by-law is approved by the Tax Administration and not the legislature.

The most criminological researches have focused on conventional violent crimes in recent years. However, we have a little information about victimization of white-collar crime and a few researches have conducted in this area. Critical criminologists are interested in victimology of white-collar crime. They called victim of white-collar crimes as invisible victims. The nature of white-collar victimization is financial although it may lead to serious physical harms. Patterns of victimization in conventional crimes are different to patterns of white-collar crime victimization although these patterns are similar to each other to some extent. Patterns and types of victimization in white-collar crimes are varied by gender, age, and socio-economic class. Beyond the direct economic costs, white-collar crimes have many significant indirect costs which are harmful as well as direct ones.

Context and Human trafficking, a crime which undermines the human rights and dignity, is growing rapidly and no country is safe in the path of this juggernaut. Abundant proceeds of this crime has been tantalizing for transnational criminal groups to enter this field. This paper is seeking to study the backgrounds to sanction of this law, and Iran's penal policy towards human trafficking. The objective of this paper is practical. The literature review has been piled up by library-based methods from original text-books, domestic papers, internet websites, and internal and international laws. Before the Islamic Revolution, Iran's penal policy on this crime was bounded only to approbation of some international conventions and sanctions of a few laws. While after the revolution, there were many developments in this field; the most important of which has been the endorsement of the new law against human trafficking in 2004, which is originated from international acts, media and public pressures. Human trafficking is where human rights, penal laws, migration laws, and work-force laws become interconnected; and this makes it difficult to thoroughly study this crime and put policies to tackle them. Human trafficking is a great threat to human rights and dignity. The punishments which have been defined in the law approved in 2004 are not compatible with crimes. And not enough supports have been included in the law for the victims.