Hospodářská kriminalita v České republice a faktory ji ovlivňující

Abstract

This bachelor thesis deals with economic criminality and factors influencing it. The aim of the work is to define economic crime and, based on a comparative and empirical method, to determine which factors influence it. On this basis, they recommend adjustments or changes in different areas and organisations that would lead to its long-term reduction. In the theoretical part of the work, several basic concepts are gradually discussed. These include the shadow economy, corruption, accounting and tax fraud, organised crime and cybercrime. Further selected factors influencing economic criminality.Monitored factors include GDP, education, unemployment, poverty and inflation. Some factors have a direct and strong influence on economic crime and some, on the contrary, hardly any. The influence of the factors is given in the regression analysis graphs and the calculation of the correlation coefficients. The practical part of the work shows the possibilities of reducing economic crime and their impact on potential perpetrators. These include, for example, the amount of penalties, state investigative components, EET, transparency of accounts. In conclusion, several examples of economic crime are shown in practice. The work shows that long-term measures, leading to a reduction of economic crime, are set correctly because economic crime has been decreasing over the long term. However, even in this area, it is necessary to develop and not lag behind perpetrators (better technical equipment, education and prevention of persons).