Study case on economic and financial crime in Germany

Authors

  • Monica Violeta Achim Babes-Bolyai University, Cluj-Napoca
  • Sandra - Clement Babes-Bolyai University , Cluj-Napoca

Abstract

The paper analyzes the relationship between various economic and financial crimes such as corruption, tax evasion, and money laundering as a function of age, gender, education level, and occupation. The methodology is based on a survey in Germany with 1,742 responses and is underpinned by statistical models such as the chi-square and intensity assessment. The results suggest that education and related awareness of the importance and significance of combating financial and economic crime is a potentially key factor. Also of great importance are age and, to some extent, occupational status. The results represent a valuable contribution especially for states, governments, schools, but also for the interested public. The results are not only important for Germany, but also for other countries that can use the survey as an example and learn from it.

Author Biographies

Monica Violeta Achim, Babes-Bolyai University, Cluj-Napoca

Monica Violeta Achim is professor and doctoral supervisor in the field of Finance at the Faculty of Economic Sciences and Business Administration, Babeş-Bolyai University, Cluj-Napoca. With over 22 years of experience in academia, she has published as author and co-author, over 140 scientific articles and 25 books. Her most recent reference work is the book Economic and financial crime. Corruption, Shadow economy and Money laundering, co-authored by international publishing house Springer. In 2020 she obtained the Award for Excellence in Scientific Research, at Babeş-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania, as a recognition of the results obtained in the research activity. In the business environment, she works in liberal professions as accountant expert, tax consultant and judicial expert, from this perspective being involved in solving many cases of economic and financial crime of the Palace of Justice, Cluj-Napoca

Sandra - Clement, Babes-Bolyai University , Cluj-Napoca

Sandra is phd candidate in the four year of doctoral stage at Babes-Bolyai University, Faculty of Business Administration. She lives in Germany, where she works in a multinational companies on tax duties. She is almost to finish her thesis, this is why she has to complete the doctoral stage and criteria for defend her thesis.

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Published

2023-07-15

Issue

Vol. 23 No. 1(37) (2023)

Section

Management and business administration