Economic crime, tax evasion and gender. Evidence from a developing country

Goranka Knežević; Vladan Pavlović

doi:10.47741/17943108.667

Autores/as

Goranka Knežević Singidunum University, Belgrade, Serbia https://orcid.org/0000-0003-3642-7682
Vladan Pavlović University of Priština in Kosovska Mitrovica, Serbia https://orcid.org/0000-0002-2228-7095

DOI:

https://doi.org/10.47741/17943108.667

Palabras clave:

Delincuencia económica, fraude fiscal, género

Resumen

Nuestra atención se ha visto atraída por la propuesta de que el género y el comportamiento delictivo de los autores de delitos económicos y fiscales en el contexto de un país en desarrollo como Serbia podrían explicarse mediante el conjunto de datos secundarios. El conjunto de datos analizados responde a la pregunta de si las mujeres son menos denunciadas, procesadas y condenadas que los hombres y cuál es la explicación plausible de ese fenómeno. Antes de COVID-19, se procesaba y condenaba a más hombres por esos delitos, y las estadísticas muestran que aproximadamente el 85 - 90 % de los hombres son autores de delitos económicos y fraude fiscal. Aunque las mujeres tienen menos poder económico, muestran un menor comportamiento delictivo. En el año 2020, que se considera el año del brote de COVID-19, la tendencia ha sido la misma, pero el número de mujeres procesadas y condenadas por delitos económicos se ha más que duplicado en Serbia. Esto se debe a que las mujeres están expuestas a un enorme riesgo a la hora de proporcionar ingresos a sus familias y cubrir sus necesidades, lo que las obliga a cometer fraudes económicos más que nunca. Para explicar mejor los factores que influyen en la criminalidad económica de las mujeres, las comparamos con países similares de la región de los Balcanes (Croacia y Montenegro). Cuando se comparan los totales, las mujeres muestran una menor tendencia a manifestar comportamientos delictivos que los hombres. Aun así, estas cifras son más elevadas en el caso de los delitos económicos que en otras formas de delincuencia, lo que significa que la brecha de género en la delincuencia económica se está reduciendo. Esto lleva a recomendar que las sanciones legales no son lo suficientemente severas y que son necesarios algunos cambios en el derecho penal para evitar que ambos sexos encuentren en el fraude económico y fiscal buenas alternativas para recibir beneficios económicos.

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