M.A. Thesis:

Iran;s Criminal Policyon Transparency and fiscal Discipline in Economic Criminal Law

Abstract: Structured fight against corruption requires transparency and financial discipline in all sectors and minimizes the need for institutional managers to respond to and disclose organizational information, minimize any potential rent-seeking and exploit opportunities, and eliminate corruption. . With this explanation, the principle of "financial transparency and discipline" is one of the institutions that seeks to disseminate and make available financial information in order to increase the supervision and accountability of individuals for their responsibilities and duties and to regulate the functioning of the capital market. This is essential for achieving the above goals; in this way, it has moved from the context of information institutionalization to the institutionalization of its disclosure and dissemination. As a result, stakeholders are able to monitor economic officials and access to information and rights, and can invest, invest, and operate in an informed and confident manner in the capital market. Today, the concept of financial transparency has become a legal principle and criminal policy is more inclined to abide by the rules that govern it. Given the priority of combating financial corruption on our criminal policy agenda, the legislator is moving in the direction of applying the rules of this legal principle as much as possible. The latest legislative effort to enforce the rules can be found in the "Free Information and Access to Information Act" adopted in 2009, which formally provides for lucrative responses to the lack of transparency, and in this respect, recognizes Recognizing the freedom of access to and circulation of information, assigning rights and assigning exceptions, obliges economic entities to respond to requests for transparency and mandates any impediment to access to information, the destruction of information or the dissemination of untrue information. The criminal and legal responsibility of individuals is known. Keywords (English): Criminal Policy, Transparency, Enhancing Financial Discipline, Economic Criminal Law

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