CONCEALING GOODS THAT ARE SUBJECT TO SMUGGLING AND CUSTOMS FRAUD

Abstract

The summary refers to the elements which are making the criminal act of concealing goods that are subject to smuggling and customs fraud. In the introductory part of the thesis, is elaborated the meaning of economic criminality and its social influence which, as a broader concept, covers several criminal acts, including this criminal act which is subject to analysis. However, during the research, we are familiarized with the connection and dependence of this crime with individual criminal acts under Articles 278 and 278-a of the Criminal Code, i.e. the criminal acts Smuggling and Customs Fraud. It is inevitable, in the entire theoretical text, to mention that this criminal act is a special form of the criminal act Concealment from Article 261 of the Criminal Code. One paper would not be complete unless we see the practical and statistical elements of its theoretical conclusions. Therefore, several examples of the practice are analyzed in details regarding the object of protection, the act of execution, the object of the act of execution, the executor, the subjective element, and so on. In order to perceive the quantitative side of this crime, using publications and statistics of the Statistical Office of the Republic of Macedonia, in the paper are mentioned crime figure on this act in the last five years.

Keywords: economic criminality, anaysis, examples, practice, statistics.