Islamic Economics Studies Bi-quarterly Journal

Ways to deal with renting bank accounts from the perspective of Islamic law and economics

Document Type : Research Paper

Authors

1 Ph.D Graduated in Islamic Jurisprudence and Islamic Law, Mazandaran University, Babolsar, Iran

2 Associate Professor of Jurisprudence and Islamic Law, Shahid Chamran University of Ahvaz

3 Associate Professor of Jurisprudence and Islamic Law, Mazandaran University, Babolsar, Iran

Abstract

One of the most common ways to hide income is to rent a bank account. This phenomenon has made it difficult to identify the information of economic actors in order to identify the source of money and determine the amount of tax on it. This descriptive-analytical study seeks to examine economic policies and decisions to combat this phenomenon from the perspective of economic law. The results of this study show that the intensification of the phenomenon of renting bank accounts is mainly due to the government's neglect of personal accounts, and this has led to regulatory policies focusing on commercial accounts. Moreover, even these limited policies are sometimes challenged by non-implementation and follow-up by banks, and sometimes conflict with the interests of some major stakeholders, and in the author's view, One of the main reasons for the non-implementation as well as the successive developments in the economic policies of the Central Bank has been from the beginning until now. Renting bank accounts in the judiciary is also subject to a criminal guarantee. "Renting" a bank account for various crimes such as tax evasion, money laundering, etc., each of which has a specific punishment in the Islamic Penal Code, and according to judicial rulings, a person who "rents" the account, the ground for the realization of these crimes To provide, under the title of deputy or participation in the crime, is subject to the punishment prescribed in the Islamic Penal Code.

Keywords

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‌مصاحبه‌ها
مصاحبه با دادستان مالیاتی، عباس بهزاد، 25/‌11/‌1397، خبرگزاری اطلاعات، عنوان خبر: «هشدار دادستان انتظامی مالیاتی درباره اجاره حساب‌های بانکی»، قابل بازبینی در پیوند زیر:
https://www.ettelaat.com/mobile/?p=110041&device=phone.
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Islamic Economics Studies Bi-quarterly Journal
Volume 14, Issue 1 - Serial Number 27
March 2021
Pages 39-65