Budget funds as a subject of criminal offenses

Abstract

Today, in the context of inconsistent reforms of market relations, the use of budget and banking systems, which are characterized by a large concentration of funds in both cash and non-cash forms, different financial services and tools with different levels of protection and liquidity, with great customer potential, which is constantly increasing and changing. According to estimates of international companies and directly the auditing company "Price Waterhouse Coopers", the annual loss in the field of public finance by European countries from such criminal offenses is about $ 33 billion.