M.A. Thesis:

Investigating the Practice and Principles of the Legitimacy of Combating Trafficking in Goods and Currency, and Ensuring the Implementation of the Law and the Role of Entry Devices

Abstract(include summary, goals, executive ways and results): Smuggling, importing goods or exporting them to the country without legal procedures that would lead to tax evasion and government tax evasion or legal oversight. Reports indicate that the practices and foundations The legitimacy of the fight against smuggling of goods and currency and the guarantee of its legal acts has the disadvantages, ambiguities and conflicts, and the elimination of problems in the application of the principles governing punishment in the Anti-Smuggling Law and Currency Act of 1392, in the form of amending the law, removing the legal elements and the correct resolution Between crime and smuggling is possible by predicting the proper mechanism. Therefore, with the aim of analyzing and explaining the methods and foundations of the legitimacy of combating smuggling of goods and currency, and guaranteeing the legal implementation and role of the institutes, researchers through the descriptive and analytical method and the use of library resources, this research has been written.

Keywords: Smuggling, Goods, Currency, Performance Guarantee, Domestic Devices