نوع مقاله : پژوهشی
نویسندگان
1 دانشیار گروه حقوق خصوصی و اسلامی دانشگاه تهران، تهران، ایران
2 دانشجوی دکتری حقوق خصوصی، دانشگاه تهران(پردیس فارابی)، قم، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Anonymous Shell Companies as a tool for economic criming such as forgery, fraud, tax evasion, money laundering, terrorist financing, etc. have become widely developed in Iranian recent years and this has not only affects the country's judicial system;But also has led to disruptions in the country's tax system, the banking system, and the customs system. It has led to a decrease in public trust in the government,too. Undoubtedly, this emergence and expansion is due to the weakness of the system of observation, identification and supervision of all kinds of commercial companies and the Companies Registry System as the only organization that is specially related to the information of commercial companies can play a major role in dealing with the emergence of these companies. Therefore, this question can be raised that what problems in the Companies Registry System have caused the development of Anonymous Shell Companies and what solutions are there to solve these weaknesses.
This research, with a descriptive-analytical method, based on desk researches and documentary studies, firstly identifies the concept and structure of Anonymous Shell Companies. Then the reasons for occurance and development of Anonymous Shell Companies have been investigated from the point of view of the Companies Registry System and after recognition of the registration system’s gaps in dealing with Anonymous Shell Companies, it provides solutions to solve the current problems.
کلیدواژهها [English]
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