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

Goranka Knežević; Vladan Pavlović

doi:10.47741/17943108.667

Autores

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

Palavras-chave:

Crime econômico, fraude fiscal, gênero

Resumo

Nossa atenção foi atraída pela proposta de que o gênero e o comportamento criminoso dos autores de crimes econômicos e tributários no contexto de um país em desenvolvimento como a Sérvia poderiam ser explicados pelo conjunto de dados secundários. O conjunto de dados analisado responde se as mulheres são menos denunciadas, processadas e condenadas do que os homens e qual é a explicação plausível para esse fenômeno. Antes da covid-19, mais homens eram processados e condenados por esses crimes, e as estatísticas mostram que aproximadamente de 85 - 90 % dos homens são autores de crimes econômicos e fraudes fiscais. Embora as mulheres tenham menos poder econômico, elas apresentam um comportamento criminoso menor. No ano de 2020, considerado o ano do surto da covid-19, a tendência foi a mesma, mas o número de mulheres processadas e condenadas por crimes econômicos mais do que dobrou na Sérvia. Isso se deve ao fato de as mulheres estarem expostas a um enorme risco de prover renda para suas famílias e sustentar suas necessidades, o que as força a cometer fraudes econômicas mais do que nunca. Para explicar melhor os fatores que influenciam a criminalidade econômica das mulheres, comparamos com países semelhantes da região dos Bálcãs (Croácia e Montenegro). Quando os totais são comparados, as mulheres mostram uma tendência menor de expressar comportamento criminoso do que os homens. Ainda assim, esses números são mais altos para o crime econômico do que para outras formas de criminalidade, o que significa que a diferença de gênero no crime econômico está diminuindo. Isso leva à recomendação de que as sanções legais não são suficientemente severas e que são necessárias algumas mudanças no direito penal para evitar que ambos os gêneros considerem a fraude econômica e tributária como boas alternativas para receber benefícios econômicos.

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