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2020 | OriginalPaper | Buchkapitel

1. Economic and Financial Crime: Theoretical and Methodological Approaches

verfasst von : Monica Violeta Achim, Sorin Nicolae Borlea

Erschienen in: Economic and Financial Crime

Verlag: Springer International Publishing

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Abstract

This first chapter begins to present the concepts of economic and financial crimes and theirs main components of corruption, shadow economy, and money laundering. The historical issues, concepts, and characteristic features (volume, intensity, direction, and frequency) are presented in relation with the economic and financial crime acts. Then, this first chapter reveals the way to measure these types of crime, presenting the most known tools to measure corruption, shadow economy, and money laundering, along with assessing an economic and financial crime index. For each tool, the main data sources are provided. This chapter also includes practical approaches, referring to descriptive studies of corruption, money laundering and shadow economy in European Union countries. The relation between corruption, shadow economy, and money laundering is also theoretically and empirically investigated.
This chapter ends with the highlighting of the main determinants of economic and financial crime at micro level (corporate governance including also the quality of financial audit and reporting) and macro level: economic factors (economic development, tax pressure, financial and banking system development, technical and scientific revolutions, technology, digital economy); political and legal factors (public governance, reflected by the efficiency of institutions, quality of regulations, rule of law etc.); and sociocultural factors (attitude regarding the taxes or tax morale, culture, religion, education including intelligence, confidence). These determinant are detailed in the following two chapters.

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Nächstes Kapitel Economic and Political Determinants of Economic and Financial Crime
Fußnoten
1
Racketeeringis often associated to organized crime, consisting of the action of offering a dishonest service (“racket”) to work out a problem which otherwise would not exist if the entity which offers the service had not caused this problem. A usual example of racket would be when a group of people cut the tyres of a car in a certain street, and then, the same group offer “protection” to the car owners in exchange for a certain price.
 
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Metadaten
Titel
Economic and Financial Crime: Theoretical and Methodological Approaches
verfasst von
Monica Violeta Achim
Sorin Nicolae Borlea
Copyright-Jahr
2020
Buch
Economic and Financial Crime

Print ISBN: 978-3-030-51779-3

Electronic ISBN: 978-3-030-51780-9

Copyright-Jahr: 2020

DOI
https://doi.org/10.1007/978-3-030-51780-9_1

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