EVIDENCE FROM REPAYMENT OF ACCOUNTS PAYABLE: QUANTITATIVE AND QUALITATIVE INDICATORS
The article examines the criminological characteristics of economic crime in general, as well as the example of the crime, liability for which is provided for by Art. 242 of the Criminal Code of the Republic of Belarus (hereinafter referred to as the Criminal Code of the Republic of Belarus) "Evasion of repayment of accounts payable", analyzes qualitative and quantitative indicators. The subject of the study is the level, structure, dynamics of economic crime, the study is based on official data of the interactive information and analytical system for the dissemination of official statistical information. The level of economic crime in the Republic of Belarus for 2009 - 2023 was studied, the percentage of economic crime from the total number of socially dangerous acts was derived. The structure of economic crime was analyzed, the percentage of evasion of repayment of accounts payable from the total number of crimes encroaching on the economic security of the Republic of Belarus was identified.
Authors
- V. KUKSHTEL (ORCID: https://orcid.org/0000-0002-9048-8649)
Institutions
- Euphrosyne Polotskaya State University (BY)
Publication Details
- Journal
- Vestnik of Polotsk State University Part D Economic and legal sciences
- Published
- 2024-12-24
- DOI
- https://doi.org/10.52928/2070-1632-2024-69-4-94-99
- Primary Topic
- Banking stability, regulation, efficiency
- Type
- article
- Field-Weighted Citation Impact
- 0.00