اثر قوانين و مقررات بازرگاني و گمركي بر قاچاق كالا

The Effects of Commercial and Customs Laws and Regulations on the Smuggle of Goods

In the present paper by considering factors such as geography,, economy, social, cultural, beliefs, upbringing, taxation and other laws and regulations like commercial and customs, every attempt has made to explain the effects of each factor on the smuggle of goods. Every factor in general and commercial and customs regulations in particular has been taken into account. Nevertheless, since there are explicit differences between commercial and customs regulations, the ellects of each factor on smuggling of goods has been discussed directly and evaluation and conclusion. Distinguishing between these factors are mainly because the scope of each law and regulation, as well as the mission of responsible bodies in the fields of commerce and customs had to be identified. In this way, the vague angles, strengths and weaknesses of the said regulations have been introduced which could finally led to practical solutions.