Facing any phenomenon and event in the world of economy and business, first of all, it requires a detailed and comprehensive understanding. In other words,
as long as a phenomenon and its consequences and results are not defined in a precise and scientific way, it will not be scientifically and logically faced.
For this reason, the correct understanding of the problem of smuggling of goods and currency is half of the solution to deal with it.
Facing any phenomenon and event in the world of economy and business, first of all, it requires a detailed and comprehensive understanding. In other words, as long as a phenomenon and its consequences and results are not defined in a precise and scientific way, it will not be scientifically and logically faced. For this reason, the correct understanding of the problem of smuggling of
goods and currency is half of the solution to deal with it.
This is important because at the same time as the methods of smuggling and even its examples change, the methods of fighting against smuggling also become flexible, especially since nowadays smuggling has a different and deeper meaning and concept than in the past, and as a result, with the traditional methods and the traditional definition of smuggling, It cannot be dealt with. Today, dealing with smuggling requires a scientific and technological way, especially since smuggling has different legal and social dimensions, and a large part of the reasons for its occurrence are related
to the existing directives and guidelines, and even their implementation, and of course, management and irregularities. Another important point, The ban on the import of some high-quality and needed goods increases the financial attractiveness of smuggling due to the existing need. On the other hand, the low quality of domestic products and in some cases the price is high compared to the quality can also be counted as other reasons for smuggling.
Incorrect policies of the government in the import sector and in the field of foreign exchange, and of course rent and corruption, and the special access of some people to information, the lack oftransparency of most of the regulations and the high density of regulations (often contradictory), can be counted as other reasons for smuggling goods and currency.
The important point is that the definition of smuggling does not refer to entry and exit points and geographical borders, because according to paragraph 2 of Article 12 of the Law on the Addition of Articles to the Law on the Regulation of Part of the Financial Regulations of the Government approved in 2004 and Article 62 of the Trade Union Law of 2003 and Article 14 of the Law on National Struggle Tobacco, approved in 2005, maintaining and distributing goods that have been imported without a license is a crime throughout the country and is subject to the provisions related to smuggling of goods; Therefore, keeping, distributing and transporting goods without legal permission inside the country is also considered as smuggling.
According to the explicit text of the law, smuggling of goods does not only include non-payment of customs duties. For example, non-payment of domestic goods tax in the note of Article 19 of the Value Added Tax Law approved in 2006, which the legislator considered domestic goods without paying tax as contraband goods. "Taxable goods that are sold without complying with the rules and regulations of this law, in addition to the related crimes and other provisions related to the subject of this law, are considered contraband goods and are subject to the relevant laws and regulations." Secret and illegal interactions and movements that are organized and carried out far from the sight of law enforcement agencies can be considered smuggling.
According to what has been said, the control of smuggling is now one of the important issues of the country, which requires the serious presence of academics to examine different ways to fight it with a future research approach.
Dr. Seyed Hossein Agha Seyed Morteza
Chairman of the Founding Board of Applied Scientific University
