Abstract
Creating horror at global level, terrorism has led governments to counter it extensively. To this end, international organizations combated terrorism through ratification of various conventions and resolutions. The scope of the fight against terrorism became more scopious when tackling the financing of terrorism was taken into account. International law sources, especially the Security Council's resolution 1373, 1999 International Convention for the Suppression of the Financing of Terrorism and The FATF Recommendations, by imposing specific methods in confronting the act of financing terrorism, have pushed countries to fight financing of terrorism increasingly. Currently, the fight against the financing of terrorism in different ways, including the adoption of precautionary measures for the early identification of sources used for the purpose of assisting terrorist operations, as well as taking responsive actions such as punishing perpetrators of terrorist financing and freezing their assets has become an international requirement. The present paper, through applying a descriptive-analytic method, while studying the international requirements in combating financing of terrorism and comparing it with Combating the Financing of Terrorism Act and its executive ordinance, explains the way in which Iran's legal system deals with the financing of terrorism. Thereafter, the article aims at analyzing Iran's criminal policy in countering the financing of terrorism in terms of main ideologies that govern it namely security-oriented versus freedom-oriented criminal policy.
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