Original scientific paper
https://doi.org/10.54070/hljk.31.1.1
Bankruptcy Crimes and Their Incidence in Croatian and Comparative Practice
Jelena Damjanović Barić
orcid.org/0000-0003-4061-662X
Abstract
The topic of this paper is bankruptcy crimes and their place in the Croatian criminal law system, as well as the frequency of their occurrence in practice, in correlation with the number of open bankruptcy proceedings. The paper presents the basic characteristics of bankruptcy criminal offences as they are regulated in Croatian criminal legislation and their connection with the basic settings and institutes of the bankruptcy procedure. Statistical data on the incidence of bankruptcy crimes in Croatia, Germany and Austria were studied and analysed, also in correlation with the number of open bankruptcy proceedings in the mentioned countries in the past ten years. Data on the number of convicted perpetrators of bankruptcy crimes and open bankruptcy proceedings were collected from the databases of the competent state statistical offices and were then statistically processed and analysed. The aim was to determine whether these criminal offences occur in Croatian judicial practice to the same extent as in countries with a comparable legal framework in order to draw conclusions for further scientific analysis and practical application. The concluding remarks compare the basic characteristics of bankruptcy crimes and bankruptcy proceedings in the legal systems of the observed countries, hypothesise on the possible causes of deviations in the results of the conducted research, and emphasise how important it is for the scientific and professional public to pay increased attention to bankruptcy crimes as a form of economic crime that has been under-represented in the current development of Croatian criminal law and practice.
Keywords
bankruptcy crimes, incidence of commission, bankruptcy procedure, creditor protection
Hrčak ID:
328267
URI
Publication date:
28.11.2024.
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