Shell Companies are among the types of entities that have been established in the country for many years with various objectives and motivations, causing significant harm to the national economy. These companies lack any real existence and are formed solely for illegitimate purposes such as fraud, smuggling, and other illicit activities, thereby making the economic security susceptible. In order to prevent the formation of such companies, it is essential to first identify and thoroughly understand the underlying causes and motivations behind their establishment.
The objective of this study is to prioritize the motivations for the creation of shell companies. From a methodological standpoint, the research is applied in nature and employs a descriptive-correlational approach to data collection. In this study, the impact of ten parameters on the causes of company registration has been examined through pairwise comparisons. To rank the motivational indicators for the establishment of shell companies, a Likert scale was utilized, and the data were analyzed using Spearman’s rank correlation coefficient.
The findings of the research indicate that the primary motivations for individuals to register shell companies are, respectively, money laundering and the improper acquisition of credit and banking facilities. In order to control and prevent the formation of shell companies, several measures are deemed essential, including: requiring the submission of genuine documentation regarding capital, establishing a centralized management system for company registration, enhancing oversight and supervision of commercial company activities, restricting the issuance of company formation licenses, and strengthening regulatory controls within the banking system regarding the allocation of financial services.