n The Retail and Marketing Review - An economic crime offender's perception of fraud, corruption and tax-related offences from a South African perspective

Volume 10, Issue 2
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Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law. This study was undertaken to investigate an economic crime offender's perceptions of fraud, corruption and tax-related offences. In total 82 economic crime offenders, serving a prison term for their offences, completed a questionnaire comprising 38 questions and were personally interviewed in a semi-structured interview comprising 17 pre-set questions. The study demonstrated that differences exist between an economic crime offender's level of education and the monetary extent of the perpetrated offence. In perpetrating an economic crime, the offender is only concerned about the immediate financial reward, disregarding any possible consequences such as taxation or prosecution. To prevent fraud, corruption and tax-related offences, the motivation to commit such crimes should be eliminated or reduced. Fraudsters consciously or subconsciously weigh up the individual risks and rewards of their criminal behaviour, and for that reason, their conduct may be relatively easily modified. Consequently, this study has vital implications for reformulating appropriate rehabilitation programmes for economic crime offenders.

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