Review article
https://doi.org/10.31141/zrpfs.2020.57.138.1159
Smuggling of goods
Albulena Hajdari
; Faculty of Law, Iliria College, Kosovo
Anera Alishani
orcid.org/0000-0002-3549-2426
; University of Prizren, Faculty of Economics, Kosovo
Abstract
The criminal offense of smuggling of goods in the Republic of Kosovo is a subject of fundamental importance for the economic and social development of this country and as suvh will be trated in this paper from the theoretical and practical aspect. According to the data presented in this paper, although in official statistics the smuggling of goods is relatively little presented, it is a worrying phenomenon because smuggling of goods damages the budget of the state by hundreds of millions of Euros each year. This damage becomes even more worrier because of the fact that the Kosovo’s revenues depand mostly from customs and taxes. Kosovo is facing many challenges and problems in the fight against criminality, especially the economic one. This paper presents a set of ideas on how the performance of criminal justice system in the fight against the phenomenon of smuggling of goods. For the preparation of this paper, legal, comparative, descriptive, survey and statistical methods were used.
Keywords
smuggling; goods; customes; criminal offense; perpetrators
Hrčak ID:
245707
URI
Publication date:
29.10.2020.
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