Finančna policija

primerjalni vidik

Martin Unuk (Author), Liljana Selinšek (Mentor)

Abstract

Gospodarski in finančni kriminal predstavljata enega večjih problemov vsake sodobne družbe, saj povzročata ogromno materialno škodo, obenem pa v povezavi s korupcijo manjšata zaupanje in stabilnost gospodarskega in pravnega sistema vsake države. V večini držav po svetu se z odkrivanjem in preganjanjem resnejših oblik gospodarskega kriminala ukvarjajo pripadniki kriminalistične policije, v posebnih temu namenjenih oddelkih, lažje oblike pa preiskujejo tudi drugi uradi, ki so običajno del finančnega ministrstva. Preiskovanje tovrstnih kaznivih dejanj zahteva od preiskovalcev raznovrstna in podrobna znanja s področja davčnega in korporacijskega prava, poslovodstva, računalništva in kriminalističnega preiskovanja. Finančna policija med evropskimi državami ni razširjena, saj jo imajo le v Italiji, kjer je dobro organizirana in učinkovita in ima večstoletno tradicijo. Finančne policije bivših jugoslovanskih republik Hrvaške, Makedonije in BiH so mnogo mlajše in manj znane, po redko dostopnih podatkih, pa vseeno uspešne. Ideje o ustanovitvi finančne policije v Republiki Sloveniji so stare toliko, kot je stara država sama. Kot glavni prednosti tega organa se izpostavljata specializiranost, saj bi preiskoval izključno finančna kazniva dejanja in njegova neodvisnost od vsakokratne oblasti. Po mnenju strokovnjakov bi imela ustanovitev finančne policije v Sloveniji več negativnih kot pozitivnih posledic. Slovenija že ima različne organe, ki imajo ustrezna pooblastila za boj z gospodarskim kriminalom in ustanovitev novega organa z enakimi pooblastili ne bi prinesla nič novega, saj vzroki neuspešnega boja z gospodarsko kriminaliteto ležijo drugje. Nepomembno je, kako se enota za boj z gospodarskim kriminalom imenuje in kateremu delu državne uprave je podrejena, pomembno je le, da ima ta enota zagotovljena potrebna sredstva in znanje, da lahko svoje delo opravlja samostojno, strokovno in učinkovito. Nikoli se ne bo mogoče v celoti izogniti zaostajanju preiskovalcev finančne kriminalitete za storilci, saj se zakonodaja in preiskovalna tehnika spremembam prilagajata prepočasi, sredstva, ki jih država namenja boju s kriminalom, pa bodo vedno nezadostna.

Keywords

gospodarsko pravo;finančni kriminal;diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2010
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[M. Unuk]
UDC:	34(043.2)
COBISS:	4048683
Views:	4441
Downloads:	354
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	FINANCIAL POLICE (COMPARATIVE ASPECT)
Secondary abstract:	Economic and financial crime represents one of the biggest problems of any modern society, because it causes huge damage and in connection with corruption decreases confidence in the stability of economic and legal system of each country. In most countries around the world serious forms of economic crime are investigated and prosecuted by special dedicated sections of criminal police, while minor crimes and offenses are investigated by other offices that are usually part of the Finance Ministry. Investigation of such crimes requires investigators with comprehensive and detailed knowledge of tax and corporate law, management, computer science and criminal investigation. Financial Police is not widespread between European countries. Best known is Italian financial guard, which is highly organized and efficient and has centuries-old tradition. Financial Police of the former Yugoslav republics of Croatia, Macedonia and Bosnia are much younger and less known, but according to rarely available data still efficient. The idea of establishing the financial police in the Republic of Slovenia is old as much as the country itself. As the main advantages of this organization are investigations of financial crimes and its independence from the respective authorities. According to experts the creation of financial police in Slovenia would have more negative than positive consequences. Slovenia already has a variety of bodies that have adequate powers to combat economic crime and the establishment of a new body with the same powers would not bring anything new, because the causes of failure in prosecuting of economic crime lies elsewhere. It is irrelevant how the investigation unit is called and under which authority is subordinated. What matters is that investigation unit is provided with the necessary resources and knowledge to be able to carry out its work independently, professionally and efficiently. It will be impossible to avoid advantage of perpetrators before investigators of financial criminality, because legislation and examining technology are adapting and changing too slowly and resources dedicated to fighting crime will always be inadequate.
Secondary keywords:	economic crime;financial crime;investigating and limiting the economic crime;financial police;financial guard;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Pravna fakulteta
Pages:	63 f.
Keywords (UDC):	social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;
ID:	1005026