Assessing Money-Laundering in the Iranian Free-Trade Zone
javad ghanbari nejad
1
(
Department of Accounting, Zahedan Branch, Islamic Azad University, Iran.
)
مهدی صالحی
2
(
دانشیار گروه حسابداری، دانشگاه فردوسی مشهد، مشهد، ایران
)
Ahmad Pifeh
3
(
Department of Accounting, University of Sistan and Baluchistan, Zahedan, Iran
)
Keywords: free-trade zones, money-laundering, placement, layering, unification,
Abstract :
Abstract Objective: This paper aims to assess money laundering in the free-trade zones of Iran. In other words, this paper seeks to answer “whether the placement, layering, and unification can lead to money-laundering in free-trade zones of Iran or not”. Methodology: The study method is a practical objective and descriptive survey based on the method. The study's statistical population comprises all employees and experts of the customs office and Tax Affairs Administration of the free-trade zones, including 480 employees of the tax administration and 400 employees of the customs office using the Cochran Sampling method as the sample of the study. In this paper, the PLS tests are used to assess the effect of independent variables on the dependent ones. Results: the results of the study show that placement, layering, and unification in trade zones lead to money laundering in these areas. That means the results of hypothesis testing indicate a positive and significant relationship exists between placement, layering, and unification and money-laundering in the free-trade zones of Iran. Innovation: since this paper was carried out in Iran with peculiar political-economic conditions (severe economic sanctions and highly intensive inflation, and eight years of imposed war), it can provide helpful information for practitioners in this field and contribute to the development of money-laundering-related regulation in free-trade zones.