Although the use of banking transactions symbolizes the exploitation of financial information resources, it should also be seen as a reflection of the contrast between banking confidentiality and tax transparency. Fair development of this capacity in the Iranian tax system needs to explain the legal nature of banking transactions. It should also be asked on what legal basis the competencies of the organization originate and under what rules will it be governed? Descriptive-analytical approach in this study showed that in the case of transactions before 2016, since the organizationchr('39')s access authority is defined as "occasional and with legal formalities" and only about the "revenue" cases, the organizationchr('39')s diagnostic competence is limited to transactions that have revenue source and assessed in the same way, but in the case of transactions in 2016 and beyond, not only the organization has the authority to review all transactions, but also collecting taxes on "income" transactions and even "of unknown origin" has legal basis. Of course, in the latter case, it will be necessary to prove the "legal obligation of a taxpayer to maintain financial documents. "

Bank contracts are concluded either absolutely or conditionally. Most contracts are concluded conditionally. Therefore, in most contracts, observance of rules of sharia in banking affairs, which is today subject of much attention, depends on knowledge of fiqh and legal nature of conditions and their function. Conditions are divided into many categories based on different criteria, and accurate knowledge of each of such categories is very important, and also, it is necessary to study effect of each separately. Such study would range from the study of how to accurately conclude a contract containing each of categories of conditions to consideration of the effect of violation of conditions. Such study must be done carefully and with diligence without ignoring complexities of certain matters. Indulgence and lack of diligence in sharia rules-based banking operation not only undermines Islamic bases of economy but also cause many to doubt the Islamic bases of economy and lead them to falsely believe that observance of rules of fiqh only apparently changes bank operations without making any substantial changes, thus making people confused and surprised with the never answered question why so much must be spent on such superficial and ultimately ineffective changes.

banking transaction is one of the most important economic issues in the Islamic society which faces many challenges and problems. One of the most important arguments in this field is about parties’ intention. Since Shiite jurisprudences consider that contracts are dependent to parties’ intentions, the question is that whether the criteria in contracts is the intention to use or the intention to create? And because both parties may not be acquainted with the religious contracts, is this contract valid or not? This research is descriptive-analytic attempts to the jurisprudential principal whish says “ contracts are dependent to the intention” and adapt it with banking transactions. It seems that contracts are dependent to the parties’ intention to use not their intention to create or their real intention. Therefore signing the banking transactions in which the status of parties’ is determined before is sufficient to verify the contract and solve this problem.

Core banking system is a fundamental solution for the centralized core  of  banking business, the main solution to centralize all data and critical processes. So that the changes create new services, responding to customer needs and also provides the necessary information to better manage organization in less time and with most Accuracy. But, implementation and deployment in bank faces with serious challenges.  This Thesis also outlines the dimensions and angles of the banking system, establish Obstacles of this system in Sepah Bank were discussed. the main obstacles classified to four financial, technological, social / cultural and managerial. And the effectiveness of each system was investigated. this research done at the 150 community levels involved in deploying a Core banking, including Sepah Bank, Bank Subsidiaries and contracted personnel. A questionnaire with 26 questions was distributed among 85 cases of which 60 were full questionnaire. Questions were designed on the basis of the whole five-point Likert situation. According to prove normal distribution of data T-parametric tests were used to prove the hypothesis. The results showed that technological and managerial factors in the establishment of a Core banking system are more effective at Sepah Bank, in priority. However, the influence of social / cultural and financial establishment of a Core system of banking in Bank Sepah was not proved.

The interest-free institutions are public institutions in the context of Islamic culture, which holds up to 150 thousand billion of the country's liquidity, have an undeniable role in the government, While there is no clear information on their exchanges. To this end, the main objective of this study is to explain the role of IT in general and the integrated banking system in particular on the transparency of the transactions of interest-free institutions and the question of whether using the integrated monetary-banking system can ensure the transparency of monetary and financial information of institutions Improve this. According to the literature review, according to the experts' opinions, the criteria of the questionnaire were determined. Then, considering the dimensions in the conceptual model of the research, questions related to each subject were considered as the item for analysis in the modeling of structural equations. In the next step, 278 employees and managers of interest-free institutions were selected by simple random sampling method and distributed to them a questionnaire. The results of the analysis indicated that the impact of the dimensions of strategic factors, technical factors, organizational factors and cultural factors on the transparency of the transactions of the borrowing funds was significant.

The Art of Islamic banking and Finance narrates the author’ s (Yahia Abdul-Rahman) achievement in constituting an interest-free bank in the U. S. A. As a matter of fact, he explores banking and finance laws and regularities in the U. S as well as the Islamic banking system in the world. The remarkable difference between these two kinds of banking systems is that the former is based on the monetary market and the latter on the real economy. In the Islamic banking system, the rent expense of a commodity to be financed is measured based on rules known as “ commodity indexation” and “ marking to market” . Moreover, in such a system, the interest rate of the ordinary banking system is substituted with the rent expense of a commodity. Thus, rent expenses are not fixed like interest rates. The prominent characteristic of an Islamic banking system is not only its interest-free feature but also its civility and social responsibility. The main pitfalls of the book include a lack of comprehensive discussion and a lack of reporting the Islamic banking systems of other Muslim countries. Besides, no thorough analysis of banking system experiences has been done and has not paid attention to the critique of the Iranian banking system.

The ever - increasing expansion of relations and human contacts in different fields, especially in economy, has caused that monetary and banking dealings also proportionally increase and develop. The emphasis of Islamic jurisprudence on the unlawfulness of usurious transactions among the followers of Islam and it's undisputed reasons has raised this question for many people as to the range of the domain of this prohibition the kinds of transactions and economic relations they can maintain.This paper tries to introduce a way for the researchers at the country's economic and banking field in which cases they can enter usurious transactions, and where they cannot. At the beginning of this paper the writer has tried to explicate the relevant terms in jurisprudence, law and economy.

Bank fraud is one of the most threatening problems that any human society is facing due to its destructive effects. This refers to the intentional use of false information to defraud another person or organization of money or assets. The banking industry has used law-based systems for decades to detect fraud and humanly investigate transactions. Law-based systems include algorithms that perform various types of detection operations that are manually written by fraud experts. These systems require manual adjustment of scenarios, which challenge the implicit recognition of trading correlations that point to fraud. Given the inherent weaknesses of the law-based fraud detection approach in banks and the limited data used on commonly supervised machine learning algorithms, there is an urgent need for new fraud detection techniques or systems that can counteract the rapid rise of fraud and money laundering. This research uses a review approach and with the aim of examining the methods of detecting bank fraud, examines the research literature and describes the relevant results.

In Legal Terminology, Collateral is as back of loan repayment or for obligation responsibility. Despite that Collateral in economics has different functions. In this paper we focus on Economic functions of Secured Transaction, and its role in Microeconomics and Macroeconomics. The Economic efficiency of the collateral is cleared by economic analysis and the theory of efficient breach that comprehensive secured transaction is able to make efficiental location of goods and services and finally strong economic functions. In studying this collaterally Institution we get that this formality can effect on positive role in economic development by access to credit easily. So for increasing Economic officiency of secured Transaction, we need to revise our laws and regulations that have been mentioned in international reports about this approach.