Document Type : Original Article
Authors
1
Department of law, Faculty of social Science, Islamic Azad University,Isfahan,Iran
2
Assistant Professor, Department of Jurisprudence and Law, Faculty of Humanities, Islamic Azad University of Arak, Iran
10.22034/jccj.2026.557412.1802
Abstract
With the growing complexity of economic crimes and the expansion of organized money laundering activities, the pivotal role of this offense in financing criminal networks, terrorism, human trafficking, and drug trafficking has become increasingly evident. Under these circumstances, revising and strengthening criminal legislation within the legal systems of Iran and other Islamic countries such as Egypt, Saudi Arabia, and Iraq has become an unavoidable necessity. This study, employing a descriptive analytical approach, examines the legislative requirements and imperatives for combating money laundering within Islamic jurisprudence, the Iranian legal system, and the legal frameworks of selected Islamic countries. The findings reveal that the Iranian legislator, through the 2018 amendment to the Anti-Money Laundering Act, sought to modernize the domestic legal framework by incorporating international policy standards. The amendments introduced significant innovations, including the diversification of sanctions, the establishment of criminal liability for legal persons, and the specification of aggravating circumstances for offenders. Nevertheless, several challenges continue to undermine the law’s effectiveness. Among these are overlapping jurisdictions among supervisory authorities, inadequate penal provisions for accomplices, and conflicts arising from certain jurisprudential and legal principles. These deficiencies have limited the practical efficacy of the law, allowing the spread of money laundering despite the legislature’s ostensibly stringent reforms. The research concludes that, due to the absence of a specialized and expert-oriented legislative approach, the anticipated deterrent effect of the law has not been achieved. Accordingly, comprehensive reform based on comparative studies and the integration of both jurisprudential foundations and the legislative experiences of other Islamic countries is essential to enhance the efficiency and effectiveness of future anti–money laundering legislation.
Keywords
