1 Criminological aspects of crimes committed by legal entities Abstract The subject of this work is problematic of criminological aspects of crimes committed by legal entities, and the individual definition of a legal entity as a criminal offender. The institute of criminal liability of legal entities is relatively young, provided that the research in this field began in the second half of the 20th century. In the nowadays the research of criminal liability of legal entities is still actual topic, namely because it is massive, often concealed, sophisticated and dangerous phenomenon. The importance of research of this criminal activity grows in line with globalization of world economy and the growing importance held by the legal entities in society. The outputs of the researched issue can thus enable an adequate response to the crimes of legal entities and help create effective prevention programs. This work is divided into four parts. The introductory first part explains the terms "criminology" and "crime" in general, introduces the terminological and methodological apparatus of crime investigation, explains the concept of legal entity - the perpetrator of the crime. The second part deals with the history of criminal liability of legal entities in the world and the change in the understanding of crime. It...

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Fraud, corruption, and related taxation consequences from a financial and a moral perspective were investigated in this study. A literature review of tax ethics, tax morality, tax conduct, tax planning, tax avoidance, tax evasion, tax fraud, white-collar crime, fraud, money laundering, corruption and corporate governance are presented. The research methodology and empirical investigation followed, the research results achieved, and the conclusions and recommendations made, are also presented. The most import conclusions from this study are that economic crime (such as fraud and corruption) has an impact on taxation in South Africa, that economic crime offences ignore any possible taxation consequences and that the type of the economic crime being perpetrated is a function of the opportunities available to a potential offender. The majority of the respondents (both economic crime offenders and role-players in the field of the prevention, detection and prosecution of fraud, corruption and tax related offences) indicated that law enforcement, prosecution and sentencing practices are not adequate in South Africa. However, the majority of both groups of respondents also indicated that current laws and regulations are adequate to address economic crime in South Africa. This could be interpreted as a vote of confidence in current laws and regulations but an indication that it should be applied more effectively in the fight against economic crime. Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law. This study was also undertaken to investigate an economic crime offender’s perceptions of fraud, corruption and tax-related offences. In total 82 economic crime offenders, serving a prison term for their offences, completed a questionnaire and were personally interviewed in a semi-structured interview comprising pre-set questions. The study demonstrated that there is a correlation between an economic crime offender’s level of education and the monetary extent of the perpetrated offence. In perpetrating an economic crime, the offender is only concerned about the immediate financial reward, disregarding any possible consequences such as taxation or prosecution. To prevent fraud, corruption and tax-related offences, the motivation to commit such crimes should be eliminated or reduced. Fraudsters weigh up the individual risks and rewards of their criminal behaviour, and for that reason, their future conduct can be modified with appropriate rehabilitation and anti-economic crime education programs. Consequently, this study has vital implications for reformulating appropriate rehabilitation programmes for economic crime offenders. Economic crime offenders should be subject to an anti-economic crime education program in which the consequences of perpetrating economic crime in general on the economy and tax revenue could be conveyed to such offenders. Rehabilitation programs designed and developed specifically for economic crime offenders should be implemented at correctional institutions. / PhD (Tax), North-West University, Potchefstroom Campus, 2013

Fraud, corruption, and related taxation consequences from a financial and a moral perspective were investigated in this study. A literature review of tax ethics, tax morality, tax conduct, tax planning, tax avoidance, tax evasion, tax fraud, white-collar crime, fraud, money laundering, corruption and corporate governance are presented. The research methodology and empirical investigation followed, the research results achieved, and the conclusions and recommendations made, are also presented. The most import conclusions from this study are that economic crime (such as fraud and corruption) has an impact on taxation in South Africa, that economic crime offences ignore any possible taxation consequences and that the type of the economic crime being perpetrated is a function of the opportunities available to a potential offender. The majority of the respondents (both economic crime offenders and role-players in the field of the prevention, detection and prosecution of fraud, corruption and tax related offences) indicated that law enforcement, prosecution and sentencing practices are not adequate in South Africa. However, the majority of both groups of respondents also indicated that current laws and regulations are adequate to address economic crime in South Africa. This could be interpreted as a vote of confidence in current laws and regulations but an indication that it should be applied more effectively in the fight against economic crime. Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law. This study was also undertaken to investigate an economic crime offender’s perceptions of fraud, corruption and tax-related offences. In total 82 economic crime offenders, serving a prison term for their offences, completed a questionnaire and were personally interviewed in a semi-structured interview comprising pre-set questions. The study demonstrated that there is a correlation between an economic crime offender’s level of education and the monetary extent of the perpetrated offence. In perpetrating an economic crime, the offender is only concerned about the immediate financial reward, disregarding any possible consequences such as taxation or prosecution. To prevent fraud, corruption and tax-related offences, the motivation to commit such crimes should be eliminated or reduced. Fraudsters weigh up the individual risks and rewards of their criminal behaviour, and for that reason, their future conduct can be modified with appropriate rehabilitation and anti-economic crime education programs. Consequently, this study has vital implications for reformulating appropriate rehabilitation programmes for economic crime offenders. Economic crime offenders should be subject to an anti-economic crime education program in which the consequences of perpetrating economic crime in general on the economy and tax revenue could be conveyed to such offenders. Rehabilitation programs designed and developed specifically for economic crime offenders should be implemented at correctional institutions. / PhD (Tax), North-West University, Potchefstroom Campus, 2013

The thesis deals with the legal institution of the criminal responsibility of legal entities and a feasibility of its implementation in the Czech law. The main objective of the thesis is to find an answer to the question if the implementation of the institution is neccessary in the Czech republic and eventually in which form and parameters. The first part of the paper describes the current state of legal regulation in the Czech republic and contains a comparative analysis of legal regulation in France, Austria, Germany, Slovenia, Slovakia, Great Britain and United States. In the end of the theoretical part the paper discusses relevant liabilities of the Czech republic arising from international treaties and european law. In the second part the paper focuses on scolarly debate on the possible implementation, its advantages and disadvantages. The core of the paper lies in the critical reflection of existing drafts of the law on criminal responsibility of legal entities and author's own speculation about a possible legal regulation in the Czech republic

The world economy loses an estimated $3.5 trillion annually due to fraud. A weakened economy leads to additional hardships for individuals, families, and organizations. General strain theory (GST) posits that certain strains lead to negative emotional responses, and the result is delinquent behavior. The purpose of this research was to analyze the relationship between strain and occupational fraud through the theoretical framework of GST. The research questions addressed (a) occupational frauds as measured by strain levels of perpetrators, (b) the relationship between strain scores and the different occupational fraud types, and (c) the significance of the relationship between fraud motivation and each of the occupational fraud types. A quantitative, cross-sectional study using secondary data from the ACFE Report to the Nations on Occupational Fraud and Abuse database, was conducted to examine the relationship between strain, negative emotionality, and occupational fraud crimes. To examine this relationship, a sample of 2,910 cases were tested using nominal regression, logistic regression, and Pearson correlation. The results indicated that strain is significantly related to asset misappropriation and financial statement frauds. The results also showed that work-related motivation is significantly related to financial statement frauds. Scholars and practitioners should focus on agendas related to strain, work-related motivation, and financial statement frauds. Fewer fraud losses will positively impact society through increased employment opportunities, additional tax revenues for all levels of government, and increased cash flows for investors.

Bakgrund: Under senare år har skandaler inom svenska banker uppmärksammats. Det har senare visat sig att många skandaler har uppkommit till följd av brister inom den interna kontrollen. Samtidigt har antalet interna brott som begås på grund av en svag intern kontroll ökat trots att flera noterade bolag har ökat sina investeringar i den interna kontrollen. Banker har en viktig roll i samhället men den interna kontrollens betydelse för att motverka individuell yrkesbaserad ekonomisk brottslighet inom svenska storbanker är inte särskilt utredd. Syfte: Studien ämnar bidra med en förståelse för hur intern yrkesbaserad ekonomisk brottslighet motverkas med de svenska storbankernas interna kontroll med hänvisning till Internal Control – Integrated Framework och Three Lines of Defence. Vidare ämnar studien utreda om orsaker bakom individuell yrkesbaserad ekonomisk brottslighet är kända hos de svenska storbankerna samt om denna kännedom ser olika ut inom organisationerna. Slutligen syftar studien att diskutera eventuella förbättringsområden som upptäckts. Metod: Studien innefattar en kvalitativ del som består av intervjuer med personer som innehar god kännedom om intern kontroll. Även en kvantitativ del ingår i studien i form av enkäter som distribuerats till kontorschefer. Teori och empiri har kontinuerligt utvärderats och anpassats vilket innebär att ett iterativt synsätt har använts i studien. Resultat: Studien har visat att de svenska storbankerna byggt ut och kompletterat de modeller som syftet omfattar. Även indikationer på problemområden inom tillämpandet av Three Lines of Defence har uppmärksammats. Vidare har studien visat att bakomliggande orsaker till individuell yrkesbaserad ekonomisk brottslighet är mindre kända på en lägre organisatorisk nivå inom bankerna. Slutligen har ett antal förbättringsområden inom studiens ramar identifierats. De omfattar främst (1) att medarbetare i större utsträckning skall förstå syftet med den interna kontrollen och (2) att några kontrollaktiviteter har god utvecklingspotential inom bankerna. / Background: Scandals within Swedish banks have been observed during the past years. Many of these have occurred as a consequence of defaults in the internal control. Simultaneously many internal white collar crimes have been committed as a consequence of weak internal control, even though public companies have increased their investments in their internal control. Banks have an important role in society; still the importance of the internal control to counteract internal white collar crime towards Swedish banks is yet to be unraveled. Aim: The study aim to contribute to an understanding of how internal white collar crime within universal banks can be counteracted by means of the internal control, within Internal Control – Integrated Framework and Three Lines of Defence. The purpose is further to investigate if causes to internal white collar crime are well-known among the universal banks at different organizational levels. The study is also aiming to discuss potential improvements that have been identified. Implementation: Both qualitative and quantitative strategies have been used. The qualitative strategy has included interviews with persons who have intimate knowledge of internal control. The quantitative strategy has included a questionnaire that was distributed to chiefs of retail departments. The study is iterative since theory and empirics have been evaluated and adjusted on a regularly basis. Result: The universal banks have made supplements to those models that the study comprehends and there are some problem areas within the use of Three Lines of Defence. Further, the study has revealed that causes to internal white collar crime are less known at a lower organizational level. A few areas that can be improved have been identified. Those of most importance are; (1) the purpose of the internal control must be better understood of employees and (2) some control activities have development potential.Search terms: Internal control, COSO, Three Lines of Defence, the four largest Swedish banks, white collar crime.

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This diploma thesis entitled Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice analyses accounting frauds and tax frauds in the Czech Republic with added comparative aspects from the US. The purpose of the thesis divided to 6 chapters is to provide a complex and comprehensive analysis from the perspective of accounting, legal and justice system and police investigation and to propose original policy solutions how to improve combating this sophisticated economic criminal activities. This thesis is grounded in an interdisciplinary context and applies economics, taxes, accounting, law, criminology and forensic science. It also combines theoretical background with practical case study analysis. Stemming from the case study analysis and the comparative perspectives from the US, this thesis proposes practical solutions proposals for the police work. One of the common features of both Czech and the US system is the essential role of experts. The added value of this thesis includes 10 different proposals in the legislative, institutional, informational and practical police area, such as establishing special police unit tasked with accounting and audit frauds, protection of whistleblowers, more severe punishments, uniform tax software and electronic evidence, better coordination between police and the tax authorities, improving the education of policemen in the economic, tax and accounting area, cooperation with academia and police internships of economics students and also enhanced international cooperation. One cross-cutting finding is the absolute necessity of close and long-term cooperation and coordination between police, judiciary, tax authorities and academia, sharing knowledge, information and know-how and critically analysing recent trends and practical issues. That is the only way how to effectively improve the fight against this complex white-collar crime.