Search

Search Results

• Criminal Legislation against Bribery in the People’s Republic of China: Formation, Evolution and Evaluation

  Xiaoping Qian

  Views:

  144

  A Kínai Népköztársaság 1949 októberi megalakulásától kezdődően a modern büntető jogalkotás fejlődése a vesztegetéssel kapcsolatosan hosszú fejlődésen ment keresztül a jelenlegi antikorrupciós rendszerig.

  Amiatt, hogy szoros kapcsolat van a vesztegetési bűncselekmények és a gazdasági modell között, a gazdasági rendszer változása különböző büntetőjogi válaszokat igényel a vesztegetéssel kapcsolatban is.

  A tervgazdaság időszakában teljesen más a vesztegetések természete, mint az átmenet és a piacgazdaság alatt.

  A tanulmány a büntető jogszabályok változását mutatja be gazdasági, társadalmi környezet változásainak összefüggésében napjainkig a lehetséges továbbfejlődés ismertetésével. Ennek során nemzetközi szerződések hivatkozásával még tágabb összefüggéseiben mutatja be a kérdéskört, miközben olyan kérdések is felmerülnek, mint a halálbüntetés lehetősége.

• On forensic accounting questions in relation to the offence of budget fraud in criminal proceedings

  37-59

  Kuhl Andrea

  Views:

  161

  Economic crime refers to crimes that violate or endanger trust, financial obligations, fair business practices and the legal framework of economic activities. While prevention is important, it is not always possible to completely eliminate these crimes, so it is necessary to establish and apply appropriate investigative methods to prove economic crime. Perpetrators often hide their actions in the complexity of contracts, payments and personal relationships in order to avoid detection.

  Expert investigation also requires the examination of complex documents and the collection of relevant information. In the case of tax fraud, the investigation includes for example the examination of contracts, receipts, accounting books and witness statements, decisions and cash flow, statements from the tax administration’s proceedings should also be taken into account. The expert must also assess the veracity of the documents and compare the opinions of the tax authorities and the investigation phase and on behalf of the seconding authority. But it makes an atmost difference which questions he or she answers in the criminal proceedings. In this paper, I will discuss the expert opinions provided in criminal proceedings for the crime of budget fraud, describe the competences of the experts and the questions asked of them in order to enhance the effectiveness of the proceedings. In order to better distinguish the competence of the experts, the study relies on expert opinions containing legal questions.

• Practical importance of error in danger to society with special respect to economic crimes

  Katalin Mónusné Kiss

  Views:

  116

  In this study I examined the error, one of the grounds for the preclusion and termination of punishability. Grounds for the preclusion of punishability and grounds for the termination of punishability, mean that punishability shall be precluded. Error, as an obstacle of the preclusion of punishability, doesn’t happened as usually as other grounds for the preclusion of punishability, for example: insane mental state, constraint and menace. The error means- 27. §- the perpetrator shall not be punishable for a fact, of which he was not aware on perpetration. The person, who commits an act in the erroneous hypothesis that it is not dangerous for society and who has reasonable ground for this hypothesis, shall not be punishable. Error shall not exclude punishability, if it is caused by negligence, and the law also punishes perpetration deriving from negligence. I examined how often the judge accept an error, if the person commit a crime, for example: tax fraud, practise usury, bribe somebody. Is it exceptional or not? When can the perpetrator of a crime refer to error? What examine judge?