Wyższa Szkoła Gospodarki
im. Alcide De Gasperi
BOOK CHAPTER (123-145)
Economic criminality - main challenges and threats of security in Europe
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In order to present existing state of law and legislative proposals in the area of financial fraud in foreign countries, it is necessary both to answer some theo卢retical and practical questions. A number of countries are currently implementing a law which will make it possible lo impose fines on legal entities. Discussion on this proposal has immediately aroused much interest in punishment for economic crimes. The first relevant issue was adequate imposition of fines. In principle fines should be proportionate to the proceeds of crime or profits made by a given company in a financial year. The proposed solution is similar to the existing criminal procedure, however there should be specified a mechanism for the collection of imposed fines, especially that the recently introduced regulations encounter difficulties in enforcing the payment of the fines imposed. Not much is known about execution of fines and the impact which this kind of sanctions has on the parties involved. Do they significantly affect behaviour of individuals tried for offences punishable by a fine or even imprisonment? Is the deterring effect proportionate to the degree of sanction? Is the theory of a deterrent adequate in this context? Jurisprudence analyses should comprehensively take into account the data concerning the probable effects of various types of sanctions for the prevention of financial fraud, which would have application in making the law and verifying the accepted solutions. From the theoretical point of view, an attempt to add new sanctions to the existing ones may give rise to new problems. One should try to explain them using both theoretical research and em卢pirical analyses conducted post facto The in- 124 | WSGE terrelation between criminal law and other branches of law are discussed in this context. The use of civil law procedures can be a way of avoiding guilt in reference to individuals. The application of law execution models, as well as the use of industrial, commercial or tax law should be examined in practice.
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