Criminal Offenses Against the Economic Interests ‒ Situation and Perspectives

Abstract

The subject of the authors’ attention are certain aspects of criminal acts against the economic interests, both those acts prescribed by the Criminal Code and those prescribed by the Law on Tax Procedure and Tax Administration. The paper points to the number of criminal acts in the field of economic interests, but also to certain specifics regarding the subjects of these criminal acts. It also points to the security measures that are obligatory to be imposed on the perpetrators of certain criminal acts against the economic interests. The authors further present statistical data regarding the submitted criminal reports and convictions for this group of criminal acts. The goal of the paper is reflected, firstly, in reviewing at the normative solutions related to criminal acts against the economic interests, in the sense of critically analyzing the current legislative solutions, revealing certain contradictories in the regulations. Moreover, as the on of the goals of this paper, the authors finding the frequency of these acts in practice, as well as the analysis of which criminal acts from the group of acts against the economic interests are committed most often, and which are the least often committed. Everything presented is finally aimed at contributing and guiding whether and to what extent de lege farenda is necessary to change certain regulations in this area.