Misusing the Identity of others in Tax Crimes; from Concept to Prevention
Document Type : Original Article
Authors
1
PhD student of Public Law, Damghan Branch, Islamic Azad University, Damghan, Iran.
2
Ahmadreza Behniafar, Department of Law, Damghan Branch, Islamic Azad University, Damghan, Iran.
3
Department of Law, Damghan Branch, Islamic Azad University, Damghan, Iran.
4
, Department of Law, Minab Branch, Islamic Azad University, Minab, Iran.
Abstract
Preventing the misuse of others' identities is one of the main concerns of the public and private sectors, especially in relation to terrorism, money laundering and financial crimes. This term is defined as the use of fake IDs, fraudulent documents or stolen identities in the commission of a crime. Identity abuse is broader than identity theft because identity fraud refers to the fraudulent use of any real or fictitious identity, while identity theft is limited to stealing the identity of a real person. However, there is no common definition of "identity theft" or "identity fraud" and it is not possible to study the real threat of this phenomenon. Therefore, it is necessary to define exactly what these terms mean. This article attempts to provide definitions for the concepts of "identity theft" and "identity fraud" and suggests the term "identity-related crimes" as a useful term. It is important to implement a research program, including a national system for classifying identity fraud and collecting data on identity fraud. The research method is an analysis based on scientific principles, laws and regulations, and comparative law studies. Data analysis reveals trends and patterns of criminal behavior that provide the basis for the development of prevention and detection methods and the dissemination of laws and regulations.
Keywords
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