Prevare u slučaju katastrofe: finansijski aspekti
Disaster Fraud: financial aspects
Keywords:
katastrofe, prevare, pranje novca, utaja porezaAbstract
Svi smo iskusili, posebno u novije vreme, kako katastrofe uništavanju ljudske živote i imovinu širom sveta. Ovaj članak opisuje specifičan problem koji se javlja uglavnom u slučaju katastrofe i oporavku od nje. Oporavak od katastrofa podrazumeva zadovoljenje finansijskih potreba, dugoročno ili kratkoročno posmatrano. Obim prevara i kriminalnih aktivnosti se povećava tokom katastrofa. Problem se odnosi na razmatranje pitanja vezanih za katastrofe, a koje mogu „otvoriti puteve“ za podršku pranju novca ili mogu da inciraju utaju poreza. Dalje, posebno će biti istaknuta uloga koju imaju finansijski forenzičari.
We all experienced, especially in recent times, how disasters are destroying human lives and property around the world. This article outlines a specific problem that occurs mainly in disaster response and recovery. Disaster recovery means meeting financial needs, in the long term, or in the short term. The volume of fraud and crime committed during disaster time is increasing. The problem concerns the consideration of disaster issues, which may "open the way" for money laundering support or may trigger tax evasion. Further, the role of financial forensics will be especially emphasized.
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Copyright (c) 2021 Zbornik radova Naučno-stručnog društva za upravljanje rizicima u vanrednim situacijama i Međunarodnog instituta za istraživanje katastrofa (Collection of Papers, Scientific-Professional Society for Disaster Risk Management and International Institute for Disaster Research
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