Comparative analysis of criminal sanctions for selected economic crimes in slovenia and three foreign countries

Škodljivim ravnanjem je izpostavljena vsaka organizacijska struktura, prav tako pa gospodarski kriminal vpliva tudi na druge vidike družbe. Korupcija, goljufije, pranje denarja in financiranje terorizma so le nekatere izmed širokega spektra dejanj, ki jih uvrščamo med gospodarska kazniva dejanja. Čeprav tako javni kot zasebni sektor veliko vlagata v boj proti grožnjam gospodarskega kriminala, je spopadanje s to vrsto kriminalne dejavnosti še naprej ogromen izziv za celoten družbeni sistem kamor sodijo tako vlada, kot tudi organi pregona, regulatorji, podjetja, finančne institucije in drugi. Z magistrskim delom smo želeli pridobiti uvid in primerjati gospodarska kazniva dejanja domačega prostora z urejenostjo le-teh v Nemčiji in prav tako v državah z drugačnim pravnim sistemom, in sicer v Združenih državah Amerike in Novi Zelandiji. Osredotočili smo se predvsem na kazenske sankcije izbranih gospodarskih kaznivih dejanj, pri čemer smo želeli ugotoviti, ali so le-te v našem kazenskem pravu primerno postavljene in ali se razlikujejo v primerjavi z ostalimi preučevanimi državami. V uvodnem delu magistrskega dela smo na kratko opredelili temeljne pojme, vezane na predmet preučevanja, ter na splošno opredelili kazenske sankcije za kazniva dejanja. V naslednjem poglavju smo pregledali pravno ureditev gospodarskih kaznivih dejanj v vseh preučevanih državah, ki smo jih v nadaljevanju tudi inkriminirali ter navedli predpisane kazenske sankcije iz zakonikov posameznih držav. Kasneje smo navedli tudi nekaj podatkov o tem, kakšno (premoženjsko) škodo naredijo storilci z gospodarskimi kaznivimi dejanji v Sloveniji in ostalih državah, ter podali primere preteklih raziskovanj avtorjev glede sankcioniranja gospodarskih kaznivih dejanj. Vse skupaj smo v naslednjem poglavju med seboj tudi primerjali. Ugotovili smo, da se v državah s kontinentalnim pravnim redom, torej v Sloveniji in Nemčiji, gospodarski delikti sankcionirajo precej podobno, a različno, kot se ti sankcionirajo v sistemih z anglosaškim pravnim redom, torej v našem primeru v Združenih državah Amerike in na Novi Zelandiji. Največjo razliko smo opazili pri kazenskih sankcijah v Združenih državah Amerike, kjer imajo kazniva dejanja, predpisana precej višji maksimum zaporne kazni kot ostale države, pri nekaterih kaznivih dejanjih celo do 20 oz. 25 let, prav tako pa se pri večini gospodarskih kaznivih dejanj v Združenih državah Amerike predpisuje tudi denarna kazen. V zaključku magistrskega dela smo potrdili oziroma ovrgli hipoteze in kasneje podali nekaj naših opažanj in predlogov, s katerimi bi lahko izboljšali kazensko zakonodajo s področja gospodarske kriminalitete na slovenskem ozemlju.Every organizational structure is exposed to harmful practices and economic crime also affects other aspects of society. Corruption, fraud, money laundering and terrorist financing are just some of the wide range of actions that are classified as economic crimes. Although both the public and private sectors are investing heavily in combating the threats of economic crime, dealing with this type of criminal activity continues to be a huge challenge for the entire social system, which includes government as well as law enforcement agencies, regulators, businesses, financial institutions and others. With the master\u27s thesis, we wanted to gain insight and compare economic crimes in the domestic area with the arrangement of these in Germany and also in countries with a different legal system, namely in the United States of America and New Zealand. We focused mainly on the criminal sanctions for selected economic crimes, and we wanted to find out whether these are appropriately set up in our criminal law and whether they differ compared to the other countries under study. In the introductory part of the Master\u27s thesis, we briefly define the basic concepts related to the subject of the study and define criminal sanctions for criminal offences in general. In the following section, we review the legal regime of economic crimes in each of the countries studied, which we incriminate below, and also indicate the penal sanctions provided for in the respective national codes. Later, we also provide some data on the (property) damage caused by perpetrators of economic crimes in Slovenia and other countries and give examples of the authors\u27 past researches on the sanctioning of economic crimes. All of these are compared in the next section. We have found that in countries with a continental legal order, i. e. Slovenia and Germany, economic offences are sanctioned in a very similar way, but in a different way than in systems with an Anglo-Saxon legal order, i. e. in our case in the United States of America and New Zealand. The biggest difference is in the criminal penalties in the United States, where offences are punished by much higher maximum prison sentences than in other countries, up to 20 or 25 years for some offences, and most economic crimes in the United States are also punished by fines. In the conclusion of the master\u27s thesis, we confirmed or disproved our hypotheses and later made some observations and suggestions that could improve the criminal legislation in the field of economic crime in Slovenia