Concepts, signs and types of economic offenses

Abstract

In this paper, the concept of “economic offenses” was investigated. Considering the different interpretations of this concept given by different scientists, it was concluded that scientists have not yet reached a unanimous opinion, regarding the interpretation of the essence of the concept of “economic offenses”, there is still no single definition. While researching and characterizing the economic offense, it was noted that in the scientific literature, the concept of economic offense is often regarded as an economic crime and most of the scientific work is directed specifically to the study of economic crimes. This led to a more detailed analysis of this concept. The article provides various interpretations of economic crimes, their characteristics and the purpose of their commission. Analyzing the concept of “economic crime” and “economic offense”, it was pointed out that in scientific literature these concepts are often not differentiated, which may cause a problem in determining the type of responsibility for their commission. Based on the material studied, own definitions of “economic offense” and “economic crime” were formed. It was determined that economic crime is a form of economic offense, is a criminal offense, turns economic losses on the state, legal entities and individuals and promotes the development of a shadow economy. The study identified the most characteristic of economic offenses signs. The most important features are identified: abuse of power for the purpose of criminal enrichment, hidden character, which manifests itself in the complexity of detecting and investigating a committed act, causing considerable damage to the state, society and individual citizens. During the work, the main types of economic offenses were investigated, identified and classified. It is determined that economic offenses can be categorized into types depending on the specific areas of the economy or the object they are affecting. The most common types of economic offenses were identified offenses in the economic, service, trade, finance, and banking sectors.