Customs Incriminations as Criminal Offenses Against State Fiscal Revenues
Abstract:
Economic crime as an integral part of any society is a kind of element or indicator of the level of development of each modern state and is characterized by disrespect for the boundaries of channeled behavior, which is the primary feature of economic phenomena. In the modern world, the most common perpetrators of economic crime are educated and above all people in high positions and positions in the state hierarchy, who enjoy the reputation and trust that their position brings in both economic and political life, with privileges arising from their position in the public or private sector. Economic crime on the territory of our country is most prevalent through the crimes that will be explained below in the paper, which are: financial fraud, customs fraud, professional fraud, tax evasion, money laundering, smuggling. Knowledge of the phenomenology of this crime is the basis for planning and taking operational measures to detect it. Economic crime is constantly changing its forms, due to which the detection of this type of crime shows the worst results. Due to its characteristics, it is most important to take measures for timely detection and preventive action using the most appropriate methods, which will largely depend on the expertise and skill of the responsible staf
