Notes to some types of external frauds from the perspective of criminal legislation in the Czech Republic

Poznámky k některým formám vnějších podvodných jednání z pohledu trestněprávní úpravy v České republice

Vladimír Králíček and Jan Molín

Český finanční a účetní časopis, 2014, vol. 2014, issue 2, 6-17

Abstract: This paper deals with the external cases of fraud from the perspective of criminal legislation in the Czech Republic. In the first part we define the term fraud and fraudulent behavior is briefly described and the possibility of breakdown of fraudulent conduct on the internal fraud and external fraud and then to the unauthorized disposal of assets, fraudulent financial statements and corruption. In the main part of the paper (Chap. 3) are described the most common types of fraudulent activities, which are in terms of its content and the hazards considered as crimes.

Keywords: Fraud; External fraud; Internal fraud; Criminal offence; Accounting fraud; Tax fraud; Podvodné jednání; Vnější podvodné jednání; Vnitřní podvodné jednání; Trestný čin; Účetní podvod; Daňový podvod (search for similar items in EconPapers)
JEL-codes: K14 M49 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.18267/j.cfuc.390

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