In the fight against corruption, the application of both criminal and non-criminal measures is necessary, and corruption reporting is one of the non-criminal and preventive measures. The effectiveness of corruption reporting depends on the accurate recognition of its components. This is something that has been neglected in the law on the protection of corruption reporters and has made it defective. The prohibition of wrongdoing as a participatory criminal policy and the jurisprudential basis of corruption reporting. One of the existing concerns is the existence of corrupt people and the danger to the reporter, which challenges the mandatory prohibition of wrongdoing. Also, the inclusion of wrongdoing in corruption and its scope are among the issues related to corruption reporting. Based on a descriptive and analytical method, this article, referring to jurisprudential and legal sources, seeks to point out that corruption is a wrongdoing and its prohibition is a mandatory ruling that sometimes takes the form of reporting corruption because the scope of wrongdoing in today's world requires new tools to prevent it. Article 2 of the Law on Protection of Reporters with the Corruption Census, intended by this law, has limited the reporting of corruption to violations of regulations, and therefore the core of corruption has been neglected by the legislator, because the precise meaning and core of corruption is in a case where there is no violation of regulations, but at the same time, due to the existence of a conflict of interest, decisions are tainted with corruption, and transparency in the decision-making process is the only solution to combat this corruption and eliminate the aforementioned defect in the law.