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NCJ Number: 63987 Find in a Library
Title: DISTORTION OF ACCOUNTS CONCERNING THE FULFILLMENT OF THE ECONOMIC PLAN AS A FORM OF COMMUNIST WHITE-COLLAR CRIME
Journal: MONATSSCHRIFT FUER KRIMINOLOGIE UND STRAFRECHTSREFORM  Volume:62  Issue:3  Dated:(JUNE 1979)  Pages:140-148
Author(s): F SCHROEDER
Corporate Author: Carl Heymanns Verlag
Germany (Unified)
Date Published: 1979
Page Count: 9
Sponsoring Agency: Carl Heymanns Verlag
5 Cologne 1, Germany United
Format: Article
Language: German
Country: West Germany (Former)
Annotation: AN ECONOMIC OFFENSE PECULIAR TO COMMUNIST COUNTRIES IS EXAMINED AND SUPPORTED BY EXAMPLES FROM THE SOVIET UNION.
Abstract: ALTHOUGH MANY CAPITALIST WHITE-COLLAR OFFENSES DO NOT EXIST IN COMMUNIST COUNTRIES, THE ABOLITION OF PRIVATE PROPERTY CREATED ITS OWN TYPE OF ECONOMIC CRIME, ONE OF WHICH CONCERNS THE FULFILLMENT OF THE ECONOMIC PLAN. SINCE COMMUNIST COUNTRIES OFFER BONUSES TO COMPANIES AS AN INCENTIVE TO FULFILL THE ECONOMIC PLAN, COMPANIES DISTORT THEIR ACCOUNTS IN ORDER TO RECEIVE THE BONUSES. THE FRAUD REACHED SUCH AN EXTENT THAT THE SOVIET UNION PASSED A SPECIAL LAW AGAINST IT IN 1961. SINCE ONLY HIGH-RANKING EMPLOYEES ARE IN THE POSITION TO FALSIFY ACCOUNTS, THE TERM WHITE-COLLAR CRIME BECOMES APPLICABLE WITHIN THE SOVIET SOCIAL SYSTEM. IN ONE OF THE NUMEROUS CASES CITED, THE PRESIDENT OF A STATEOWNED CONSTRUCTION COMPANY ENTERED IN THE BOOKS 347,400 RUBLES WORTH OF REPAIR WORK (WHICH HAD NEVER BEEN EXECUTED) EARNING FOR THE MEMBERS OF THE ORGANIZATION A TOTAL BONUS OF 12,900 RUBLES, OF WHICH HE HIMSELF RECEIVED A MERE 442 RUBLES. IN VIEW OF THE SUBSTANTIAL AMOUNT OF MONEY INVOLVED, THE OVERALL GOVERNMENT LOSS MUST BE ENORMOUS, ALTHOUGH THE OFFENDERS THEMSELVES--ACCORDING TO BONUS REGULATIONS--ONLY RECEIVE A SMALL PERCENTAGE OF THE SUM. THE SOVIET CRIMINAL CODE PROVIDES A JAIL TERM OF 3 MONTHS TO 3 YEARS FOR THE OFFENSE (WITHOUT MENTIONING ANY LESS SEVERE OPTIONS), BUT THE JAIL TERMS HAVE ONLY BEEN IMPOSED IN 12 PERCENT OF THE CASES. THE MILD SENTENCING PRACTICE IS SURPRISING IN VIEW OF USUAL COURT STRICTNESS, AND ONE MAY SUSPECT THAT THE OFFENDERS' HIGH RANKS EARNED THEM A PRIVILEGED COURT TREATMENT--A FURTHER PARALLEL TO CAPITALIST WHITE-COLLAR CRIME. FREQUENTLY, LOCAL PARTY OFFICIALS PARTICIPATE IN THE CRIME IN ORDER TO AVOID THE ONUS OF AN UNFULFILLED PLAN, AND THEIR INFLUENCE ALSO TENDS TO LESSEN THE STRICTNESS OF THE COURTS. THE ARTICLE CONTAINS FOOTNOTES. --IN GERMAN. (SAJ)
Index Term(s): Criminal codes; Fire suppression equipment; Fraud; Sentencing/Sanctions; Union of Soviet Socialist Republics (USSR); White collar crime
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http://www.ncjrs.gov/App/publications/abstract.aspx?ID=63987

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