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Notes to some types of external frauds from the perspective of criminal legislation in the Czech Republic
[Poznámky k některým formám vnějších podvodných jednání z pohledu trestněprávní úpravy v České republice]

Author

Listed:
  • Vladimír Králíček
  • Jan Molín

Abstract

This paper deals with the external cases of fraud from the perspective of criminal legislation in the Czech Republic. In the first part we define the term fraud and fraudulent behavior is briefly described and the possibility of breakdown of fraudulent conduct on the internal fraud and external fraud and then to the unauthorized disposal of assets, fraudulent financial statements and corruption. In the main part of the paper (Chap. 3) are described the most common types of fraudulent activities, which are in terms of its content and the hazards considered as crimes.

Suggested Citation

  • Vladimír Králíček & Jan Molín, 2014. "Notes to some types of external frauds from the perspective of criminal legislation in the Czech Republic [Poznámky k některým formám vnějších podvodných jednání z pohledu trestněprávní úpravy v Če," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(2), pages 6-17.
    • Handle: RePEc:prg:jnlcfu:v:2014:y:2014:i:2:id:390:p:6-17
    DOI: 10.18267/j.cfuc.390
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    More about this item

    Keywords

    Fraud; External fraud; Internal fraud; Criminal offence; Accounting fraud; Tax fraud; Podvodné jednání; Vnější podvodné jednání; Vnitřní podvodné jednání; Trestný čin; Účetní podvod; Daňový podvod;
    All these keywords.

    JEL classification:

    • K14 - Law and Economics - - Basic Areas of Law - - - Criminal Law
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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