Pub Date : 2023-12-13DOI: 10.51235/kt.2023.23.1-2.71
Mirza Buljubašić, Barbora Holá
Nearly three decades have passed since the conclusion of the last war in Bosnia and Herzegovina. Despite the absence of direct experiences or memories of atrocity crimes and mass victimization, post-war generations bear the long-term consequences of war through the influence of their parents. Collective traumas, both from the distant and recent past, have become integral to group identities and memories, shaping everyday life, narratives, emotions, and mental representations among these generations. These transgenerational collective traumas can potentially lead to the radicalization of young individuals. Surprisingly, the role of group radicalization resulting from collective traumas has been largely overlooked in previous literature. This paper aims to bridge this research gap by elucidating the concepts of intergenerational (collective) trauma, its transmission, and the potential for youth radicalization. Through the synthesis and explanation of these concepts, a framework for a contextualized understanding of how collective traumas impact the radicalization of youth is proposed. To analyze the issue, interviews and focus groups were conducted in Bosnia and Herzegovina. The paper concludes with policy recommendations.
{"title":"Transgenerational Collective Traumas and Radicalization in Bosnia and Herzegovina: Towards the Establishment of a Framework for Analysis","authors":"Mirza Buljubašić, Barbora Holá","doi":"10.51235/kt.2023.23.1-2.71","DOIUrl":"https://doi.org/10.51235/kt.2023.23.1-2.71","url":null,"abstract":"Nearly three decades have passed since the conclusion of the last war in Bosnia and Herzegovina. Despite the absence of direct experiences or memories of atrocity crimes and mass victimization, post-war generations bear the long-term consequences of war through the influence of their parents. Collective traumas, both from the distant and recent past, have become integral to group identities and memories, shaping everyday life, narratives, emotions, and mental representations among these generations. These transgenerational collective traumas can potentially lead to the radicalization of young individuals. Surprisingly, the role of group radicalization resulting from collective traumas has been largely overlooked in previous literature. This paper aims to bridge this research gap by elucidating the concepts of intergenerational (collective) trauma, its transmission, and the potential for youth radicalization. Through the synthesis and explanation of these concepts, a framework for a contextualized understanding of how collective traumas impact the radicalization of youth is proposed. To analyze the issue, interviews and focus groups were conducted in Bosnia and Herzegovina. The paper concludes with policy recommendations.","PeriodicalId":375468,"journal":{"name":"Kriminalističke teme","volume":"19 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139004652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-13DOI: 10.51235/kt.2023.23.1-2.111
Muamer Kavazović, Milan Žarković, Marija Lučić-Ćatić, Nebojša Bojanić
Criminalistic/forensic expert examination of documents is a segment of criminal technique, i.e. forensic science. In modern countries, these activities are undertaken by highly specialized services that are frequently under the control of various security structures (judiciary, police, immigration services, etc.). In Bosnia and Herzegovina (as well as in the countries of the former Yugoslavia), these jobs have traditionally been associated with police agencies whose actions fall into the sphere of criminal techniques (more recently, forensics). Certain methods of behaving, ways of functioning, as well as processes linked to staff training and ways of acting within individual activities of this sort of expertise, have been formed via the accomplishment of the aforementioned duties. The purpose of this article is to introduce the field of criminal expert examination of questioned documents, namely the knowledge and conditions that a welltrained expert in this field should have. Furthermore, the work demonstrates in greater detail how the necessary insights and knowledge should be gathered. The fundamental reason for this work´s theme is the goal to describe this field from the standpoint of modern science, profession, and established standards that are used around the world. Another motive is the goal to explain the settings of this sector in a scientific and practical manner from the standpoint of international experience. Specifically, the article will examine some of the international standards and procedures for this field of expertise. The preceding study will be based on a survey of comparative literature as well as an examination of the standards and practices of organizations such as: The Scientific Working Group for Forensic Document Examination (SWGDOC), American Board of Forensic Document Examiners (ABFDE), American Academy of Forensic Sciences (AAFS), American National Standards Institute (ANSI), The American Society of Questioned Document Examiners (ASQDE), Southwestern Association of Forensic Document Examiners (SWAFDE), Southeastern Association of Forensic Document Examiners (SAFDE) and The European Network of Forensic Science Institutes (ENFSI).
{"title":"Professional Standards in Questioned Documents Expertises","authors":"Muamer Kavazović, Milan Žarković, Marija Lučić-Ćatić, Nebojša Bojanić","doi":"10.51235/kt.2023.23.1-2.111","DOIUrl":"https://doi.org/10.51235/kt.2023.23.1-2.111","url":null,"abstract":"Criminalistic/forensic expert examination of documents is a segment of criminal technique, i.e. forensic science. In modern countries, these activities are undertaken by highly specialized services that are frequently under the control of various security structures (judiciary, police, immigration services, etc.). In Bosnia and Herzegovina (as well as in the countries of the former Yugoslavia), these jobs have traditionally been associated with police agencies whose actions fall into the sphere of criminal techniques (more recently, forensics). Certain methods of behaving, ways of functioning, as well as processes linked to staff training and ways of acting within individual activities of this sort of expertise, have been formed via the accomplishment of the aforementioned duties. The purpose of this article is to introduce the field of criminal expert examination of questioned documents, namely the knowledge and conditions that a welltrained expert in this field should have. Furthermore, the work demonstrates in greater detail how the necessary insights and knowledge should be gathered. The fundamental reason for this work´s theme is the goal to describe this field from the standpoint of modern science, profession, and established standards that are used around the world. Another motive is the goal to explain the settings of this sector in a scientific and practical manner from the standpoint of international experience. Specifically, the article will examine some of the international standards and procedures for this field of expertise. The preceding study will be based on a survey of comparative literature as well as an examination of the standards and practices of organizations such as: The Scientific Working Group for Forensic Document Examination (SWGDOC), American Board of Forensic Document Examiners (ABFDE), American Academy of Forensic Sciences (AAFS), American National Standards Institute (ANSI), The American Society of Questioned Document Examiners (ASQDE), Southwestern Association of Forensic Document Examiners (SWAFDE), Southeastern Association of Forensic Document Examiners (SAFDE) and The European Network of Forensic Science Institutes (ENFSI).","PeriodicalId":375468,"journal":{"name":"Kriminalističke teme","volume":"42 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139005027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-20DOI: 10.51235/kt.2022.22.3-4.125
Lada Sadiković
No abstract available.
没有摘要。
{"title":"Evropska i euroatlantska perspektiva Bosne i Hercegovine u kontekstu novih geopolitičkih odnosa","authors":"Lada Sadiković","doi":"10.51235/kt.2022.22.3-4.125","DOIUrl":"https://doi.org/10.51235/kt.2022.22.3-4.125","url":null,"abstract":"No abstract available.","PeriodicalId":375468,"journal":{"name":"Kriminalističke teme","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131563863","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-20DOI: 10.51235/kt.2022.22.3-4.13
Jasmin Ahić
The concept of radicalization is very actual and presents an attempt to gain a deeper understanding of the contemporary terrorism. Our knowledge of the factors that lead to radicalization and shape the mind of the prospective terrorists is an important analytical tool for practical policy in terms of proactive work and development of strategies for terrorism prevention. The problem arises in the attempt of its conceptual determination of the radicalization and violent extremism. The concept of radicalization is focused on the individual and, to a certain extent, on ideology and the group, while structural factors and efforts to address the causes of the phenomenon remain outside the epistemological range. In this paper author(s) use case study method as an empirical study of the social phenomenon of radicalism, extremism and violent extremism leading to terrorism and its impact on the subcultural behaviors of radical communities, the security situation where the boundary between the real phenomenon and the real life context are explored. In this paper, case study resewargh method will brighten radical and extremist movements that are deeply rooted in Bosnian society, their connection with the countries of the region and the processing of empirical data on various forms of discrimination and Islamophobia will be discussed. The problem of this research is the impact of radicalism and extremism on the security situation in Bosnia and Herzegovina and the current security position of Bosnia and Herzegovina vis-à-vis its neighbors with social focus and the importance of the restructuring a conceptualization of radicalism, extremism and violent extremism leading to terrorism, destruction, human casualties and high media coverage of such acts. Period of terrosim implicatication on Bosnia covering 2010-2020. Results will precise essential weakness of the concept(s) of prevention in fight against violent etremism in addition to other methodological uncertainties addressed in this paper. The paper seeks to examine the leading positions in scientifc literature and critically review the epistemological and practical value of the concept of radicalization that leads to terrorism. From theoretical perspective this concept lacks solid grounding base and should be subject of critical rethinking. The establishment of effective mechanisms for deradicalization is one of the vital programs that Bosnia and Herzegovina will have to recognize and implement, especially through work with young people, which will involve various social actors, all in order to spread tolerance and equality in order to achieve greater degree in the creation of a free democratic society.
{"title":"Radicalism and Violent Extremism in Bosnia – „Circle of Lack of Knowledge and Islamofobia“","authors":"Jasmin Ahić","doi":"10.51235/kt.2022.22.3-4.13","DOIUrl":"https://doi.org/10.51235/kt.2022.22.3-4.13","url":null,"abstract":"The concept of radicalization is very actual and presents an attempt to gain a deeper understanding of the contemporary terrorism. Our knowledge of the factors that lead to radicalization and shape the mind of the prospective terrorists is an important analytical tool for practical policy in terms of proactive work and development of strategies for terrorism prevention. The problem arises in the attempt of its conceptual determination of the radicalization and violent extremism. The concept of radicalization is focused on the individual and, to a certain extent, on ideology and the group, while structural factors and efforts to address the causes of the phenomenon remain outside the epistemological range. In this paper author(s) use case study method as an empirical study of the social phenomenon of radicalism, extremism and violent extremism leading to terrorism and its impact on the subcultural behaviors of radical communities, the security situation where the boundary between the real phenomenon and the real life context are explored. In this paper, case study resewargh method will brighten radical and extremist movements that are deeply rooted in Bosnian society, their connection with the countries of the region and the processing of empirical data on various forms of discrimination and Islamophobia will be discussed. The problem of this research is the impact of radicalism and extremism on the security situation in Bosnia and Herzegovina and the current security position of Bosnia and Herzegovina vis-à-vis its neighbors with social focus and the importance of the restructuring a conceptualization of radicalism, extremism and violent extremism leading to terrorism, destruction, human casualties and high media coverage of such acts. Period of terrosim implicatication on Bosnia covering 2010-2020. Results will precise essential weakness of the concept(s) of prevention in fight against violent etremism in addition to other methodological uncertainties addressed in this paper. The paper seeks to examine the leading positions in scientifc literature and critically review the epistemological and practical value of the concept of radicalization that leads to terrorism. From theoretical perspective this concept lacks solid grounding base and should be subject of critical rethinking. The establishment of effective mechanisms for deradicalization is one of the vital programs that Bosnia and Herzegovina will have to recognize and implement, especially through work with young people, which will involve various social actors, all in order to spread tolerance and equality in order to achieve greater degree in the creation of a free democratic society.","PeriodicalId":375468,"journal":{"name":"Kriminalističke teme","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128593186","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-20DOI: 10.51235/kt.2022.22.3-4.119
Amina Smailhodžić
No abstract available.
没有摘要。
{"title":"„Venice Commission on the Constitution of Bosnia and Herzegovina“, Lada Sadiković","authors":"Amina Smailhodžić","doi":"10.51235/kt.2022.22.3-4.119","DOIUrl":"https://doi.org/10.51235/kt.2022.22.3-4.119","url":null,"abstract":"No abstract available.","PeriodicalId":375468,"journal":{"name":"Kriminalističke teme","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130848714","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-20DOI: 10.51235/kt.2022.22.3-4.87
Edita Hasković
This paper analyzes the most important trends in the manifestation of terrorism inspired by radical Islamic discourse since its appearance in the Middle East and North Africa in the 1980s until the present day. Considering the very specific historical context of this region, an insight into it was unavoidable, in an attempt to identify the key factors that favored the emergence of this type of terrorism, as well as its gradual affirmation in regional and international frameworks. The trends in the manifestation of terrorism inspired by radical Islamic discourse are viewed in this paper through two main time periods. The first covers the period from 1980. to 2000, when this type of terrorism began to appear in the countries of the MENA region, with gradual regional affirmation and expressed ambitions to extend the radius of activity of the newly formed radical Islamist organization to the international level. The second period commenced after the brutal terrorist attacks on American targets on September 11, 2001 and the declaration of war on terrorism, which, based on the indicators presented in this paper, inaugurated the era of progressive and extremely worrying rise of terrorism inspired by radical Islamic discourse, especially from the moment the entry of the Islamic State of Iraq and the Levant (ISIL) onto the international stage in mid-June 2014.
{"title":"Trends in the Manifestation of Terrorism Inspired by the Radical Islamic Discourse From Its Emergence to the Present Day","authors":"Edita Hasković","doi":"10.51235/kt.2022.22.3-4.87","DOIUrl":"https://doi.org/10.51235/kt.2022.22.3-4.87","url":null,"abstract":"This paper analyzes the most important trends in the manifestation of terrorism inspired by radical Islamic discourse since its appearance in the Middle East and North Africa in the 1980s until the present day. \u0000Considering the very specific historical context of this region, an insight into it was unavoidable, in an attempt to identify the key factors that favored the emergence of this type of terrorism, as well as its gradual affirmation in regional and international frameworks. \u0000The trends in the manifestation of terrorism inspired by radical Islamic discourse are viewed in this paper through two main time periods. The first covers the period from 1980. to 2000, when this type of terrorism began to appear in the countries of the MENA region, with gradual regional affirmation and expressed ambitions to extend the radius of activity of the newly formed radical Islamist organization to the international level. The second period commenced after the brutal terrorist attacks on American targets on September 11, 2001 and the declaration of war on terrorism, which, based on the indicators presented in this paper, inaugurated the era of progressive and extremely worrying rise of terrorism inspired by radical Islamic discourse, especially from the moment the entry of the Islamic State of Iraq and the Levant (ISIL) onto the international stage in mid-June 2014.","PeriodicalId":375468,"journal":{"name":"Kriminalističke teme","volume":" 31","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133053122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-20DOI: 10.51235/kt.2022.22.3-4.65
Mirza Buljubašić
No abstract available.
没有摘要。
{"title":"Retributivni odgovori tranzicijske pravde u Bosni i Hercegovini","authors":"Mirza Buljubašić","doi":"10.51235/kt.2022.22.3-4.65","DOIUrl":"https://doi.org/10.51235/kt.2022.22.3-4.65","url":null,"abstract":"No abstract available.","PeriodicalId":375468,"journal":{"name":"Kriminalističke teme","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128502698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-20DOI: 10.51235/kt.2022.22.3-4.1
J. Jovanović
To determine the quantity of DNA that can be obtained from that placed on guns after 30 minutes, 90 minutes and 270 minutes of immersion in water. Also, the aim of this study was to disclose how different types of water environments, such as freshwater and saltwater, affect the amount of DNA loss and degradation over the preset period of time. Firearms was swabbed with a double swabbing technique. DNA was isolated using a Qiagen procedure, quantified by real-time PCR, amplification was on thermal cycler and Capillary electrophoresis was performed on 3500 Genetic analyzer. The electropherograms obtained were analyzed with the GeneMapper ID-X software. Through the comparison of DNA amounts detected after isolation and DNA profiles/allele numbers detected on guns, it can be concluded that the influence of saltwater and freshwater are significantly different. The loss of DNA in saltwater from the outer firearms surface after 30 min is similar to the loss of DNA in freshwater after 90 minutes of immersion. Based on the results of this study, especially the results of real casework sample, it can be concluded as expected that saltwater has a more serious effects on the degradation and the loss DNA on guns than freshwater. Further, it point out that the guns found in freshwater after crime could be a valuable piece of forensic evidence, whilst the guns recovered from saltwater will have less value as forensic evidence if found after more than 30 minutes
{"title":"A Study on Effects of Immersion in River Water and Sea Water on DNA Placed on Guns","authors":"J. Jovanović","doi":"10.51235/kt.2022.22.3-4.1","DOIUrl":"https://doi.org/10.51235/kt.2022.22.3-4.1","url":null,"abstract":"To determine the quantity of DNA that can be obtained from that placed on guns after 30 minutes, 90 minutes and 270 minutes of immersion in water. Also, the aim of this study was to disclose how different types of water environments, such as freshwater and saltwater, affect the amount of DNA loss and degradation over the preset period of time. \u0000Firearms was swabbed with a double swabbing technique. DNA was isolated using a Qiagen procedure, quantified by real-time PCR, amplification was on thermal cycler and Capillary electrophoresis was performed on 3500 Genetic analyzer. The electropherograms obtained were analyzed with the GeneMapper ID-X software. \u0000Through the comparison of DNA amounts detected after isolation and DNA profiles/allele numbers detected on guns, it can be concluded that the influence of saltwater and freshwater are significantly different. The loss of DNA in saltwater from the outer firearms surface after 30 min is similar to the loss of DNA in freshwater after 90 minutes of immersion. \u0000 Based on the results of this study, especially the results of real casework sample, it can be concluded as expected that saltwater has a more serious effects on the degradation and the loss DNA on guns than freshwater. Further, it point out that the guns found in freshwater after crime could be a valuable piece of forensic evidence, whilst the guns recovered from saltwater will have less value as forensic evidence if found after more than 30 minutes","PeriodicalId":375468,"journal":{"name":"Kriminalističke teme","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128970516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-20DOI: 10.51235/kt.2022.22.3-4.51
Alisabri Šabani
The paper analyzes the relationship between psychopathy and public power. The focus is on the fact that in public space it is possible to observe certain psychopathological characteristics of persons performing public functions. In this sense, the psychopathological characteristics of persons who construct public space are stated, ie their characteristics are radicalized in the context of power. In this sense, we have listed the key features of psychopathy and power structures that are abused by psychopaths in power. The result is a society that cannot make quality changes and is brought into a state of powerlessness known as collective abdication. We found a strong foothold for these reflections in the work of A.M. Lobaczewski, and we also mentioned T. Clark as the author who forms a sociology of evil. The triad of psychopathy-power-evil is an active reality in a society like ours.
{"title":"Psihopatija i moć: implikacije za socijalni život","authors":"Alisabri Šabani","doi":"10.51235/kt.2022.22.3-4.51","DOIUrl":"https://doi.org/10.51235/kt.2022.22.3-4.51","url":null,"abstract":"The paper analyzes the relationship between psychopathy and public power. The focus is on the fact that in public space it is possible to observe certain psychopathological characteristics of persons performing public functions. In this sense, the psychopathological characteristics of persons who construct public space are stated, ie their characteristics are radicalized in the context of power. In this sense, we have listed the key features of psychopathy and power structures that are abused by psychopaths in power. The result is a society that cannot make quality changes and is brought into a state of powerlessness known as collective abdication. We found a strong foothold for these reflections in the work of A.M. Lobaczewski, and we also mentioned T. Clark as the author who forms a sociology of evil. The triad of psychopathy-power-evil is an active reality in a society like ours.","PeriodicalId":375468,"journal":{"name":"Kriminalističke teme","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134466137","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-20DOI: 10.51235/kt.2022.22.3-4.33
Vanda Božić, Suzana Dimić, M. Đukić
The year-long pending Covid-19 pandemic has primarily been imposing significant consequences to health. Apart from these, there are emerging negative effects in all society segments, particularly those related to criminal activities. Deviant persons have always exploited fear and social insecurity during war devastation and pandemics as an ideal ground for their criminal activities, therefore we can start from the assumption that current situation bears a high degree of risk of increase in various illegal behaviours. In the study the authors have elaborated on the risks imposed by the pandemic on increase of certain types of tax crimes. Diminished capacity of financial institutions to enforce control over financial transactions makes it easier for taxpayers to actualize the intended tax fraud, leading to acquisition of illegal revenue and even, in some cases, to the criminal act of money laundering. As tax evasion may result from identity theft of taxpayers, hacking attacks are expected to intensify, therefore we need to reinforce the activities of tax administration officers. It should be emphasized that transition to service concept of tax institution operation, as well as transfer of a considerable share of activities onto the individual taxpayer, have lead to a certain inertness of tax institutions. The study offers predictions and proposals of short-term de lege ferenda, based on the current epidemiological situation.
{"title":"Tax Criminality During the Pandemic – Risks and Predictions","authors":"Vanda Božić, Suzana Dimić, M. Đukić","doi":"10.51235/kt.2022.22.3-4.33","DOIUrl":"https://doi.org/10.51235/kt.2022.22.3-4.33","url":null,"abstract":"The year-long pending Covid-19 pandemic has primarily been imposing significant consequences to health. Apart from these, there are emerging negative effects in all society segments, particularly those related to criminal activities. Deviant persons have always exploited fear and social insecurity during war devastation and pandemics as an ideal ground for their criminal activities, therefore we can start from the assumption that current situation bears a high degree of risk of increase in various illegal behaviours. In the study the authors have elaborated on the risks imposed by the pandemic on increase of certain types of tax crimes. Diminished capacity of financial institutions to enforce control over financial transactions makes it easier for taxpayers to actualize the intended tax fraud, leading to acquisition of illegal revenue and even, in some cases, to the criminal act of money laundering. As tax evasion may result from identity theft of taxpayers, hacking attacks are expected to intensify, therefore we need to reinforce the activities of tax administration officers. It should be emphasized that transition to service concept of tax institution operation, as well as transfer of a considerable share of activities onto the individual taxpayer, have lead to a certain inertness of tax institutions. The study offers predictions and proposals of short-term de lege ferenda, based on the current epidemiological situation. ","PeriodicalId":375468,"journal":{"name":"Kriminalističke teme","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126014406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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