Modern domestic and foreign approaches to assessing the state of economic crime and its impact on economic security

Abstract

The article considers the main domestic and foreign approaches to the assessment of economic crime, defines the essence and highlights the main categories of economic crime, formulates the main characteristics of economic crimes, as well as analyzes statistical data on economic crimes identified in the Russian Federation, reveals their essence and scheme of implementation. Economic crime is a natural continuation of economic crises, and economic crises are a natural state of the market economy. There are two main definitions of economic crime: Economic crime is all crimes against property, that is, by and large, all crimes committed for selfish purposes. Economic crime is only a crime in the economic sphere. The most frequently identified economic crimes in Russia are misappropriation of assets, bribery and procurement fraud. That is, these are crimes carried out by employees of companies, or rather by senior employees of companies. Crimes, the most common in the subjects of the domestic economy, are professional crimes, latent, difficult to prove, and often do not fall under the criminal code. Therefore, while the legislator will change, leading the criminal code in accordance with the requirements of modern economic realities, businesses need to ensure that the system of internal control through risk assessment and study of the revealed fraud, identify factors that contributed to their making, motivation of fraudsters and the conditions under which offenses were possible, to avoid similar situations in the future and to reduce negative impacts, both financial and non-financial.