Methods and techniques of introducing black money into the financial accounting circuit

Petrisor Danut Gruia
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Petrisor Danut Gruia: Valahia University of Targoviste

Social-Economic Debates, 2017, vol. 6, issue 1, 57-64

Abstract: Classical patrimonial crimes with operating modes that make them visible at the time of committing, such as robbery on a currency exchange office or a bank, traditional fraud, are no longer of interest to the new generation of white-collar offenders. They have found that they can earn much higher amounts of money with far lesser risks by using more sophisticated procedures, such as fraudulently obtaining subsidies or facilities, misappropriation, tax frauds or trade-related frauds via the Internet, illegal VAT reimbursements, smuggling or money laundering. The reason lies in the fact that the latter are more gently punished than the former, and the "profits" are much higher.

Keywords: Accounting expertise; efficiency; fraud; VTA fraud (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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