Finančne goljufije

Problematika gospodarske kriminalitete je pri nas in v tujini čedalje bolj aktualna. Med različne oblike gospodarske kriminalitete spadajo tudi finančne goljufije in predstavljajo eno izmed najnevarnejših oblik gospodarske kriminalitete, saj storilcem omogočajo velike možnosti za zaslužek, obenem pa nudijo tudi dokaj veliko stopnjo anonimnosti. Cilji storilcev finančnih goljufij večinoma sovpadajo s cilji pri legalnih poslih, kar otežuje samo preiskovanje finančnih goljufij in posledično tudi zmanjšuje možnosti za prijetje storilcev. V diplomski nalogi je predstavljena problematika finančnih goljufij z vidika preprečevanja gospodarske kriminalitete. Samo diplomsko delo je razdeljeno na več delov. V prvem delu je podana definicija goljufije in njeni pravni okviri, poleg tega pa so prikazane tudi razlike med goljufijo in poslovno goljufijo. V osrednjem delu so predstavljene goljufije kot pojavne oblike gospodarskega kriminala in pomen finančnih preiskav pri omejevanju pojava finančnih goljufij, vključno s podatki o razširjenosti samega pojava gospodarske kriminalitete, ter nekaj primerov. V zadnjem delu pa so nakazane smernice, ki bi pripomogle k lažjemu odkrivanju in preprečevanju tega pojava.The problem of economic crime in our country and abroad is becoming more and more relevant. Among the various forms of economic crime are also included financial frauds and represents one of the most harmful forms of economic crime because allow the offenders high earning potential, while providing a relatively high degree of anonymity. The objectives of financial fraud offenders generally correspond with the objectives of the legal transactions, making it difficult to investigate financial frauds and, consequently, reduce the possibility of arresting the offenders. This thesis presents an issue of financial frauds from a perspective of preventing economic crimes. The thesis by its self is divided into several parts. The first part is given the definition of fraud and its legal framework, in addition, also shows the difference between fraud and financial fraud. In the central part, are described the frauds as forms of economic crime and the importance of financial investigations in limiting the occurrence of financial frauds, including information on the extent of the economic crime phenomena, as well as a few examples. In the last part there are indicated some guidelines that would help to simplify the detection and prevention of this type of crime