Governance and anti-corruption policies and plans, which are supported by international organizations such as the World Bank, together determine all the vital goals in developing countries. There is no doubt about the desirability of good governance. On the other hand, while Western institutions try to force a version of good governance on countries like Iran, Islamic history has two brilliant applicable periods of divine rule. In Islam, two governments or favorable rulings have existed: one during the Prophet (peace be upon him), and the other during the period of Imam Ali (AS). Therefore, the critical questions can be classified as follows.
How vital are these goals in terms of both development goals and the necessary governance preconditions for development? Are these goals really achievable in developing countries? What are the indicators of the Islamic system in fighting against corruption and the achievement of good governance? Does a focus on these issues distract us from the more important and unattainable reforms that speed up the achievement of governance goals?
Generally, focusing on the corruption and implementing good governance reforms in developing countries diverts the attention from practical policies. Although, there are many types of corruption in developing countries, it is vital to create the necessary governance capacities to identify and limit the most destructive types of corruption. Therefore, there is a framework for identifying various types of corruption, in order to set priorities for institutional reform and successful anti-corruption policies. This paper is based on descriptive and analytical methods and all data were collected in the form of documentary studies.