Criminal Policy of Iran and Iraq Against the Embezzlement

Embezzlement is considered a crime against public property that society is the first victim of this crime, so this crime has a public and unforgivable aspect. In this article, considering the comparative and descriptive method, we study the crime of embezzlement in the Iranian ceiminal system and compare it with the Iraq criminal system, we try to remove the ambiguities in its constituent elements. Actus reus and mens rea are same in both penal systems, but the difference between each of the two systems is the amount of punishment set for this crime. Ten years of short-term imprisonment in front of the Iranian penal system, the intensification of the punishment of the accessory of this crime in Iraqi law is much more severe than the Iranian system; However, probation and parole and the imposition of financial penalties in Iranian law indicate that the Iranian criminal system is stricter than Iraq.