The high share of public sector enterprises in Iran's economy, coupled with low productivity, unconventional staffing densities, and short managerial tenures, has created a fertile ground for the formation of structural corruption. The core of the issue lies in weak corporate governance and bottlenecks reproduced through a "lack of transparency," including the manipulation of financial reports and board minutes, window dressing, and ambiguity regarding the destination of expenditures and sources of revenue. In the domain of stock trading, the weakness of accounting systems in unlisted companies and inadequate supervision facilitate collusion during divestitures, the creation of fabricated creditors, or the elimination of genuine receivables; in listed companies, low market depth and the possibility of price manipulation via rumors, fake news, and financial statement falsification increase speculative volatility. Intermittent changes in import-export regulations and customs misdeclarations generate widespread rents; sanctions and multi-rate exchange systems further exacerbate incentives to deviate from productive activities by amplifying intermediation and non-operational incomes. Moreover, manual and paper-based auctions, rent-seeking pricing, the absence of an asset database, and political board appointments within a multi-layered corporate management structure lead to non-economic decisions and irregular recruitments. Remedial strategies include formulating an integrated corporate governance code, mandating the disclosure of financial information, establishing uniform appointment and remuneration guidelines, deploying transparency systems (for real estate, contracts, legal cases, resolutions, and Business Intelligence), creating a national pool of professional managers, and offering products on the Iran Mercantile Exchange.