Ekonomická kriminalita s akcentom na daňovú kriminalitu v Slovenskej republike

Název článku anglicky:
Economic crime with emphasis on tax crime in the Slovak Republic

The paper deals with the topic of economic crime with the emphasis on tax crime, which can be considered one of the most important subcategories of economic crime. In the theoretical part of the paper, the authors highlight the significance of tax crime, set out basic terminological framework and analyze some of the issues stemming from differences between criminological and legal approach to subject-matter. Subsequently, the reader is provided with a brief statistical analysis of the levels, structure and dynamics of tax crime in the scope of the Slovak Republic during a specified period of time. The analysis is based on data from the electronic system of registered criminality operated by the Police force.

Klíčová slova:
white collar crime, tax crime, tax avoidance, tax evasion, tax fraud

Tomáš Strémy, Sebastián Janko


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