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Economic and Financial Crime: Theoretical and Methodological Approaches Read chapter Read first chapter

2020 | OriginalPaper | Chapter

3. Behavioural Determinants of Economic and Financial Crime

Authors : Monica Violeta Achim, Sorin Nicolae Borlea

Published in: Economic and Financial Crime

Publisher: Springer International Publishing

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Abstract

Various recent studies are beginning to go beyond the explanations of a strictly economic nature regarding to find causes of economic phenomena. Thus, the term behavioural economics has been developing more and more in the economic sciences, lately being associated with social values, norms, and attitudes. More and more authors among non-economists believe that attitude and opportunity are the main motivations for committing economic crimes.
In this context, this chapter is focused on behaviour factors which determine and influence the economic and financial crimes. Among these factors, a particular attention is paid to cultural factors, religion, tax morale, trust (trust in the state), or happiness (subjective well-being) condition of individuals. For each of these factors, there are presented theoretical approaches including definitions of concepts as well as the practical ways of measuring these variables, indicating some possible databases available worldwide. Descriptive statistics about these behavioural determinants are conducted for European Union countries. Additionally, the paper brings documentation from the specialized literature about the existence of some causality relations between the behavioural factors and the economic and financial crimes as well as own empirical studies.

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previous chapter Economic and Political Determinants of Economic and Financial Crime
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Metadata
Title
Behavioural Determinants of Economic and Financial Crime
Authors
Monica Violeta Achim
Sorin Nicolae Borlea
Copyright Year
2020
Book
Economic and Financial Crime

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

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

Copyright Year: 2020

DOI
https://doi.org/10.1007/978-3-030-51780-9_3

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