عنوان مقاله [English]
The issue of cryptocurrencies and subjects related to it is one of the issues that needs to be determined at the governance level due to its special nature and significant benefits and costs. Although since 1396 and especially since 1398, the executive branch started regulating cryptocurrencies, but in the absence of codified laws in this regard, the way to deal with activities related to this field, including mining and exchanges, in different areas of regulating and handling crimes and violations faced with problems. The present article, which carried out with a descriptive-analytical method and using library resources and available documents, is going to clarify some crimes that can be committed by cryptocurrency market activists based on the Anti-Smuggling of Goods and Currency Act and describe and criticize some procedures formed regarding how to deal with the actions of activists in this area. The results indicate that some of the good smuggling violations have been decriminalized in the executive regulations, contrary to the laws, and the issue of foreign currency smuggling has not been properly explained due to the lack of attention to differences of cryptocurrencies with similar concepts.