SUMMARY
Money laundering has been facilitated with the globalization of economy, the liberalization of international capital flows, electronic banking development, invention and application of new means of fund electronic transfer in international level. Money launderers often transfer their networks to the countries which have poor fiscal systems or the countries which don’t take any effective action against money launderer. Since banks are the main core of protection network for fiscal system, efficiency of an anti-money-laundering system highly depends on banks to stand against money laundering. Over the last few decades, banking industry, fiscal institutions and fiscal service industry in developing countries have implemented many works in order to struggle with money laundering. Nevertheless, this effort is still vulnerable to money laundering. An effective program for money laundering contains the required controls about account opening, recognition and report of suspicious cases. In order to design and implement effective anti-money laundering program by banks and fiscal institutions, first it is necessary to take into account the principles and criteria by the mentioned institutions. Designing and implementing of an effective anti-money laundering program must be in the form of a system in which special reports of system are extractable in order to identifying suspicious cases including: 1- the report of cash transfer, 2- the daily reports and records of line transfer (telephone, swift and internet), 3- the reports related to the volume of money means used by customer, 4- the reports related to money flow velocity or customer's account turnover. In addition, the feedback of anti-money laundering system must be taken into account. In this regard, more identification and transparency of money laundering implication and its effects in criminal policies of Iran to fight and prevent them, and criminal and non-criminal actions in Iran's judicial system are suggested. Therefore, the aim of this study is to identify new means and solutions in preventing money laundering and also identifying legal gaps in prosecution and punishment of electronic money laundering agents in the process of country's fiscal management.