نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانش آموخته دکتری، گروه حقوق جزا و جرم‌شناسی، دانشکده الهیات و معارف اسلامی، دانشگاه میبد، ایران
2 استادیار و عضو هیئت علمی دانشگاه، گروه حقوق جزا و جرم‌شناسی، دانشکده الهیات و معارف اسلامی، دانشگاه میبد، ایران
3 استاد و عضو هیئت علمی دانشگاه ، گروه فقه و حقوق اسلامی، دانشکده الهیات و معارف اسلامی، دانشگاه یزد، ایران
4 استادیار و عضو هیئت علمی دانشگاه، گروه فقه و حقوق اسلامی، دانشکده الهیات و معارف اسلامی، دانشگاه میبد، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Introduction
In companies where the government holds shares, economic crimes may occur against their assets and properties more frequently than in other companies. Since these companies are linked to public interests and government assets, there is usually no significant challenge in providing criminal protection for government investments in state-owned companies, and current judicial practices and laws function effectively in this regard. However, the main challenge lies in providing criminal protection for companies where the government holds 50% or less of the shares. The current legal framework lacks explicit provisions for such companies, which may lead to legal gaps and varying interpretations. This study examines how the Iranian judicial system addresses these challenges and proposes solutions
based on criminal policy and judicial interpretations to strengthen the fight against such crimes. Additionally, it aims to provide practical suggestions for legal reforms and new regulations to improve the judicial system's performance in this area.
Methods
This research is applied in terms of purpose and qualitative in approach, conducted using a descriptive-analytical method. The statistical population includes specific judicial practices (such as opinions from the Legal Department of the Judiciary, Supreme Court rulings, and judgments from judicial authorities). Data analysis was performed through coding and categorizing various topics. The study also examines judicial interpretations and legislation from other countries for comparative analysis.
Results
Significant legal problems and gaps exist in protecting companies where the government holds partial ownership. These issues stem from deficiencies, ambiguities, and the absence of explicit provisions in criminal laws, which are indirectly addressed through judicial practices. Three main approaches are observed in Iran's judicial practice:
First Approach: Judges treat state-owned companies with less than 50% government ownership as private companies. Crimes committed by managers or employees against company assets are examined under general criminal laws (e.g., breach of trust, theft, fraud, or Article 258 of the Commercial Code).
Second Approach: This approach considers companies with government shares as government-affiliated. Crimes committed by their managers or employees are addressed under laws governing economic crimes by government employees.
Third Approach: Judges argue that since the government jointly owns all company assets, any violation of these assets constitutes an infringement on the government's share. Such crimes are investigated under laws related to economic crimes in state-owned companies.
While the first approach relies on general criminal laws, the second and third approaches focus on protecting public interests and government assets.
Conclusions
The problems indicate that Iran's judicial system lacks adequate legal texts for protecting government investments, particularly in cases of partial ownership. These gaps necessitate reforms and the introduction of precise, transparent, and dynamic regulations. Despite efforts to address these issues, no substantial changes have been made to existing laws. For instance, members of Parliament recently proposed amending Article 598 of the Islam ic Penal Code to ensure judicial uniformity and prevent the loss of government rights. This amendment specifically targets the misappropriation of government assets in non-governmental institutions and private companies.
کلیدواژه‌ها [English]
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