Type Of Economic Crime Research Articles

GLOBAL ECONOMIC CRIME, CORONAVIRUS (COVID-19) PANDEMIC AND NATIONAL BORDERS PROTECTION: COMBINATION OF NEW CHALLENGES

The article comprehensively examines the issues related to the transformation of economic crime in the period of globalization and, in particular, the global impact of the COVID-19 pandemic. Arguments in favor of the author’s idea of ways to improve the mechanism of criminal law protection of the domestic economy in the face of new challenges. It is stated that in modern societies the emergence of new types of economic crimes, the growth of economic crime in general and its adaptation to various socio-economic changes. Globalization of crime, together with economic globalization, which serves, so to speak, as a general background, requires experts in the field of comparative criminal law to strengthen international cooperation and develop ways to address a number of issues related to combating criminal behavior that has long gone beyond boundaries of national criminal justice systems. The conclusion is reached that the year 2020 has brought new challenges to the modern connected world: the COVID-19 pandemic, which indirectly made nations unite in the face of a major healthcare threat; also, in a somewhat secondary mode, new forms of white collar criminal behavior, which spreads across the state borders is caused, either directly or indirectly, by the pandemic, and also a wide range of issues, related to national border protection modes. This requires law enforcement agencies to build up joint efforts in combatting new forms of white collar crime both on national and international levels.

Peran Masyarakat dalam Pencegahan dan Pemberantasan Tindak Pidana Korupsi

The criminal act of corruption is an extraordinary crime, which can cause widespread damage to society, as stated in the preamble of the United Nations Convention Against Corruption (UNCAC). Corruption is a type of economic crime, where the losses suffered from this crime are related to the economy. This research is a doctrinal research using normative juridical method, as well as analytical descriptive. This study has two formulations of the problem, namely: first, what are the implications of corruption crimes on people's welfare?; Second, what is the role of the community in eradicating corruption? This research shows that: first, corruption crimes can greatly reduce the quality of people's lives, so that the eradication of corruption needs to be more enforced; secondly, much of the corruption that occurs in Indonesia is caused by a lack of social control, so that the role of society in eradicating corruption needs to be maximized as a means of controlling power.

Exploratory Study on the Types of Economic Crimes at EU Level

Exploratory Study on the Types of Economic Crimes at EU Level

Methodology of implementation of the state criminal policy in the field of prevention and counteraction to economic crime in the context of interaction with other types of state policy

Today, the issue of cooperation is facing the processes of formation and implementation of state criminal policy in the field of prevention and combating economic crime. This issue is especially relevant for Ukraine and needs to be studied from the standpoint of public administration science. In view of this, the purpose of the study is to determine the methodology of state criminal policy in the field of prevention and combating economic crime in the context of interaction with other types of public policy. The types of economic crimes that are the greatest threats to national security have been identified. Each direction of state policy to combat economic crime is considered by the following most common types: unfair competition, legalization (laundering) of proceeds from crime and terrorist financing, raiding, misuse of budget funds, tax evasion, corruption) sectors of public administration. It is proved that the process of prevention and counteraction of unfair competition is realized through various types of state policy, namely: state anti-corruption policy, state competition policy and state investment policy. It is determined that corruption can penetrate all spheres of public life and be a source of a set of risks in the economic, social, political and legal systems, the consequences of which are a low level of national security and can cause danger at the regional and international levels. For each type of economic crime, the types of state policy are defined: anti-terrorist policy; investment policy; competition policy; monetary policy; budget policy; fiscal policy; anti-corruption policy; state criminal policy. The conclusions substantiate the peculiarities of the implementation of state policy in terms of preventing and combating economic crime, which is the basis for the formation of its conceptual and methodological provisions.

Criminological characteristics of the manifestations of the shadow economy

The article analyzes the features of the criminological characteristics of the manifestations of the shadow economy. The essence of the concept of “shadow economy” and its characteristic are investigated. As a result, it turned out that the shadow economy is one of the biggest obstacles to the development of the country's competitiveness, the growth of social standards of living of the population and integration into the European community. It is a reflection of the active criminalization of economic processes, the high corruption of state authorities and the low legal and tax culture of legal entities and individuals. The study found that the shadow economy gives rise to economic crime, which is harming the economic interests of the state and citizens protected by law, through theft, economic and mercenary official crimes. Statistical data of the General Prosecutor's Office of Ukraine for recent years are analyzed. Based on the results, it is established that a tendency towards an increase in the severity of economic crimes is observed in the country. Analysis of crimes in the field of economic activity (by types of economic crimes) indicates an increase in tax evasion, misuse of budget funds, etc. So, criminological studies indicate the growing urgency of economic crime in the country. Criminological theory is investigated, persons who commit economic crimes, their relationship between men and women and areas of professional activity are examined and characterized. According to the results of the study, it was found that in the structure of economic crimes, a third are attacks against property, and almost half are criminal acts using official powers. The urgent issue is the prevention of economic crimes, effective and more specific are criminological preventive measures, which include the performance by the relevant authorities of inspections for the implementation of commodity-money transactions by business entities, it is advisable to use budgetary funds, legally conduct operational search activities in in order to counter the legalization (laundering) of proceeds from crime, and more. Only with strict observance of all procedural rules and the rule of law, is it possible to overcome the country's shadow economy.

Criminal Responsibility for The Crime of Administrative, Financial Corruption and the Crime of Money Laundering

When we talk about economic crime, we mean the economic world as a special environment for the emergence and growth of crime. There is no doubt that the world of economy has developed with the development of civilization in the industrial renaissance, where the industrial inventions that brought the development of civilization to progress and growth and then reached the modern renaissance the revolution of technology, satellite and computer and its uses, and thus emerged other types of economic crimes that were not known before and do not necessarily accompanied by violence, but it appeared that the perpetrators of these crimes of different quality destroy the theory of “Lombroso” we have seen criminals of another model, the most luxurious of white collar and smarter than the most serious criminals we have read or encountered in our lives. Wars and crises have helped to develop the economic penal law, especially the First World War. During this war, some of the activities directed against the system of food grain supply and the crisis known by the world beginning in (1929) has also recorded the important impact on the development of economic sanctions law, economic sanctions law by nature aims to protect economic policy and the appearance of this policy legislation economic development, which is issued by the state. Therefore, the definition of economic law is one of the most important and necessary issues to define the economic penal law. Perhaps the most prominent field in this development is the field of economic relations. The law and the economy are two types of law of the society and the modern state can no longer overlook the interference in the economy even if economic freedom has been inspired as a fundamental principle and the relationship of economic crime to economic science. Economic crime is an integral part of the economy and therefore economic irregularities are not considered a form of deviation but are rooted in economics himself and the market is considered the primary responsibility for illegal actions and the term economic law can be raised in all societies, regardless of the degree of development.Regardless of how the organization of its economic activity because it is linked to a normal relationship is the relationship of law to the economy, a relationship of cooperation between two branches of social sciences (law in the service of economy) and (economy in the service of law) for example, require legal regulation or the inevitable outcome of the presence of monopolistic centers and consequently the retreat of free competition and economy is in the service of the law when it helps to understand the forensic systems and to clarify their reality and to clarify the change in the application may reach to the point of emptying it of its content, despite the fact that its text and its external frame remain stable and stable.This study is intended to examine the most important and most serious types of economic crimes such as administrative and financial corruption and money laundering. These crimes constitute a danger to national and international security through the alliances of organized crime gangs and terrorist gangs.

Algorithms for countering economic crimes and assessing the level of threats to economic security in the context of strategic management

Crimes in the field of economic activity have become so common in society that crime in the economy has become the norm in the behavior of business entities. Economic crime in Russia at the present stage has reached such a scale that it really threatens the national security of the state. All this requires a detailed study of the individual elements of a crime in the sphere of economic activity and determination of methods for preventing economic crimes. Ensuring the economic rule of law is a guarantee of ensuring the economic security of the state in the future. Economic crimes committed at enterprises of various patterns of ownership are considered. The main type of economic crime is the misappropriation of assets (property), bribery and corruption are in second place, and finally, the third type of common economic crime in 2019 is procurement fraud. The amount of damage from economic crimes in large enterprises ranges from 100 thousand to 1 million US dollars. The main tools for detecting economic crimes in Russia are: the activities of the internal audit and economic security services; information technology protection and financial security of the enterprise; reporting suspicious transactions; the activities of the enterprise to manage the risks of losses from fraud. It is proposed to identify four levels of economic security of the enterprise: critical, low, medium and high. The optimality of the processes for managing economic and information security of PJSC VASO was assessed, which made it possible to single out the main functional components of the overall security of industrial enterprises. A comprehensive assessment of the level of economic threats of PJSC “VASO” as of 2019 was carried out.

RAIDING AS A SEPARATE TYPE OF ORGANIZED CRIMINAL ACTIVITY IN THE FINANCIAL SPHERE

The article considers such a type of economic crime as raiding. The essence of this phenomenon is studied, in particular, the study of this concept and on the basis of the analysis of existing approaches the own interpretation of the concept of raiding is substantiated and formulated. The most popular types of raiding in Ukraine are described and the main features of raiding are formulated. Its negative impact on the economic security of the state is revealed. The most popular schemes of raider captures in Ukraine are determined. It is emphasized that there are no universal schemes of protection against raider attacks, but there are certain ways to counteract it, which are proposed in this study. Therefore it is necessary to resist this phenomenon using all methods.

ECONOMIC CRIME IN MAGNITOGORSK DURING THE GREAT PATRIOTIC WAR: THE INFORMATION CAPACITY OF HISTORICAL SOURCES

The sources on the history of economic crime during the Great Patriotic War are considered in this article. They relate to an important industrial rear town - Magnitogorsk. The documentary materials of central and local archives, as well as publications in the local press of the war period, containing information that can be used for scientific purposes to study the problems of economic crime in the Soviet rear under extreme conditions of war, are examined. The revealed materials contain statistical data, descriptions of various types of economic crimes, analysis of the factors of their reproduction, change in the legislative base of the state counteraction to crime. It was concluded that, despite the incomplete preservation and dispersion of documents in various archives and funds, the identified materials have a high informative value and their scientific use will contribute to the integrated disclosure of the problem of economic crime in a rear industrial city of strategic importance.

Conversion of Cashless Money into Banknotes as a Type of Economic Crime

The conversion of cashless money into banknotes is described as a type of economic crime. It is proven that such acts should not be qualified as illegal entrepreneurship or illegal banking. The authors examine the elements of these economic crimes. They suggest changing the title of Art. 171 of the Criminal Code of the Russian Federation. They also analyze formal elements of the crime under Art. 172 of the CC of the RF and prove that it has a special category of offender. It is argued that there are no grounds to view the conversion of cashless money into cash as a mock transaction because it is a mistake to think that the transaction does not lead to any legal consequences. The authors show that there is a number of legal facts arising after the conversion of cashless money into banknotes which constitute an actual fictitious deal, although it is not named in legislation. The research is based on the analysis of mainly Russian sources — research publications in legal and economic journals. Besides, the authors have critically assessed the positions of Western legal scholars and economists published in such journals as Journal of Financial Crime, Journal of Economic Surveys, Criminal Justice and Behavior, Journal of Business Ethics, Theory and Decision, Journal of Economic Behavior & Organization. As for the empirical part, they have studied the Decrees of the Plenary Sessions of the Supreme Court of the Russian Federation in 2004 and 2015. Based on the scientific analysis of the constituent elements of the crime of evading taxes, duties, insurance premiums by an organization, the authors argue that the conversion of cashless money into banknotes is carried out by the leaders of commercial organizations with the goal of this criminal evasion. The crime is committed by a group of persons having conspired, as a rule, on a large scale, and is initiated by the head of a commercial company.

Актуальные вопросы взаимодействия оперативных подразделений органов внутренних дел и налоговых органов в процессе противодействия налоговым преступлениям

Criminal law response is not the main but rather effective means of counteracting economic crime. In this regard modern society is feeling an acute need for high-quality regulatory regulation defining certain types of economic crimes and measures of state coercion used for their perpetration. To solve this problem it is necessary to conduct research on the social and legal content of certain types of tax crimes, complex rules for constructing the compositions of these acts and the specifics of technical and legal registration of the relevant provisions of the Special Part of the Criminal Code. To achieve this goal in modern criminal law science separate groups of economic crimes are singled out as an object of study: economic, tax, credit, monopolistic, etc. In modern conditions the need for proper protection of financial relations, including criminal and legal means, becomes indisputable. However a number of relevant norms of the Criminal Code, as well as the practice of their implementation, cannot be considered satisfactory in terms of compliance with the rules of legislative technology, the validity of the differentiation of responsibility enshrined in them and, as a result, the effectiveness of the implementation of the preventive task of criminal law. Qualitative norms of criminal law, ensuring the protection of financial relations, are an important condition for the proper counteraction to crime in the tax sphere, carried out by the state in the person of investigative and judicial bodies. Representatives of commercial and other organizations as well as other economic entities are no less interested in ensuring the high quality of these criminal law norms, since it acts as the legal basis for business security from unreasonable procedural decisions. In the article taking into account modern features of legislation and law enforcement practice aspects affecting the efficiency of the organization of interaction between operational units of the law enforcement bodies and tax authorities in the process of counteracting tax crime have been considered. The typical algorithms of joint work of these subjects the problems that arise and the most promising ways to solve them are shown.

The System and Types of Economic Crimes in the Legislation of Kazakhstan

In this paper, we will analyze the system of economic crimes through a comparison of the law in the Republic of Kazakhstan and in the United States. This analysis will identify gaps and opportunities for development of criminal legislation and enforcement practices in the Republic of Kazakhstan (“RK”). We will give a vision of legislative resolution for the most problematic issues involved in the definition, investigation, and punishment of economic crimes. We also examine other issues that relate to the system of economic crimes.

An Invoice for All Seasons

Invoice manipulation, to conceal tax evasion, account for private expenditure—such as holidays—as company expenses, commit embezzlement, or camouflage bribery, is a type of economic crime which goes back a long way in Norwegian crime history. The dark figures are considerable, or Dunkelziffer as it is coined in German—a more fitting description. At best, the tax authorities have managed to carry out some successful random checks. Prosecution of economic crime has not carried a high profile with the police in a historical perspective. The commercial sector has a long tradition of clearing up its own back yard. The definitive work on the history of economic crime in Norway has yet to be written. However, we can glimpse some patterns and some Dunkelziffer. Forged invoices used advantageously by private business men were very wide-spread in the 1970s and 1980s, and the practice is still going on. Trusted employees who want to make money at the expense of their employer and companies use similar methods. What is new about the 1990s and the years up to 2007, which is the second period this article will focus on, is that ‘outsiders’ have learned the same tricks and copy the business men, whom organized criminals have as their role models. Commercial life is now under attack from the outside, by newcomers demanding payment for services not carried out or for non-delivered goods, with help of forged invoices for relatively small amounts that are sent to thousands of firms and companies. The Internet and modern technology have opened up avenues for swift and huge swindles, which would have taken months—if they were at all possible on such a scale—in earlier times. The vast majority of the Norwegian inmates are just as poor in resources, relatively speaking, as in earlier generations. But the cleverest of the organized criminals have become smarter, because the general level of public education has after all risen, because they are keener to acquire an education while they are serving time in prison, and because of the new opportunities provided by our modern computer age. Business men who were the only ones to use such methods have met their match, to coin a phrase. We would also call it—the invoice merry-go-round.

Can corruption and economic crime be controlled in developing economies, and if so, is the cost worth it?

PurposeThe purpose of this paper is to examine corruption as the most ancient and common type of economic crime, and its significance in a developing country's progress. The paper seeks to elaborate on why underdeveloped countries are more prone to corrupt acts and more open to investments by criminals. The paper attempts to answer the question whether such criminal activites can be controlled by developing societies and states in transition.Design/methodology/approachResearch is based on relevant literature and empirical findings, approaching the issue from more than one theoretical point of view. The paper analyses the two faces of corruption when dealing with specific countries and inefficient governments. It discusses how corruption in the long term is damanging for the development of less‐developed states.FindingsCorruption is not a localized crime but rather a crime without borders. Domestically it can only be controlled through state mechanisms and with the support of society and the media. Internationally it can be controlled with international cooperation and enforcement of bilateral regulations. This research concludes with the importance of global action in fighting economic crimes with destinations in developing countries.Originality/valueThis paper advances the academic debate on economic crimes and countries in transition in particular, while in general presents a more realistic approach to citizens, civil society, the independent media, and state officials themselves, who can have a crucial role in controlling corruption, hence economic crimes.