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

Author

Listed:
  • Petrisor Danut Gruia

    (Valahia University of Targoviste)

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.

Suggested Citation

  • Petrisor Danut Gruia, 2017. "Methods and techniques of introducing black money into the financial accounting circuit," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 6(1), pages 57-64, April.
    • Handle: RePEc:sdb:social:v:6:y:2017:i:1:p:57-64
    as

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    More about this item

    Keywords

    Accounting expertise; efficiency; fraud; VTA fraud;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

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