Revisiting the Conceptual and Structural Differences Between Economic and Financial Crimes in the Iranian Criminal Justice System: A Comparative and Criminological Study

In recent decades, economic and financial crimes have become one of the most critical challenges in both domestic and international criminal law. While these two types of crimes are often used interchangeably in legal texts, a more precise examination of their concepts and instances within the Iranian legal system reveals fundamental distinctions between them. This article adopts an analytical-descriptive method and is based on library sources to conduct a detailed comparison and analysis of the legal and criminological concepts, elements, consequences, and characteristics of economic and financial crimes. The article first defines each of these crimes conceptually and then, by examining differentiation criteria such as the subject matter of the crime, the breadth of victim impact, the mental element, the possibility of pardon, prosecution methods, and their socio-economic consequences, elucidates the points of divergence and convergence. Subsequently, through the analysis of relevant legal provisions—especially in the Islamic Penal Code of 2013 and other specific laws—the article highlights the ineffectiveness of current definitions and the lack of clear articulation in Iran’s legislative criminal policy. Ultimately, it offers suggestions for conceptual clarification, the establishment of a comprehensive classification system, and the reinforcement of differentiated criminal policy. This study demonstrates that a clear distinction between economic and financial crimes is a necessary step toward enhancing the efficiency of the criminal justice system and promoting economic integrity in the country.