Comparative Aspects of Criminal Legislation for Criminal Offenses in the Field of Economy in Kosovo and Some European Countries

Abstract

Offenses against the economy in general represent a risk of tax evasion, loss of public revenue, create illegal material benefits, seriously harm the economic and political development of the country, create informal economy, harm legal competition, raise prices and cause major consequences to the financial system of the state and the welfare in general.To this risk are the least immune especially countries in transition, especially Kosovo with fragile rule of law and democracy. But against this crime are not excluded nor the places where genuine democracy and law rules.Looking at this fact and the importance of these acts for economic development, especially for state budget, almost all states have provided and incriminated this group of offenses in their criminal laws, often with different names, paying special attention and special treatment to it.My determination of this scientific work is the treatment of comparative aspect of criminal offenses in the field of economy, comparing some of the standards, that some of the criminal codes of several European countries have, providing criminal legal-defence in the field of economy.In this work will be handled content, labelling, regulation, penalty policies and legal criminal protection that states offer such as: France, Italy, Slovenia, Croatia, Kosovo, Albania, Macedonia, Serbia and Bosnia and Herzegovina.At the end, in this paper I will analyse measures and penalties that Kosovo Criminal Legislation and other referred states provide, for the perpetrators of these criminal acts.