West University Timişoara, Law Faculty
Aleksandra DABIĆ, MA
Educons University, Faculty of European Legal and Political Studies
Republic of Serbia
“Economic crime” is a very broad term that includes a whole range of offenses and as such is one of the most complex and most perfidious crime phenomena.
Among the offenses covered by this term is the criminal act of embezzlement.
In the disclosure, and proving in particular of criminal offenses from the group of so-called “economic crime”, due to their complexity and diversity of the forms of manifestation, the authorities face serious difficulties which significantly complicates their suppression.
The subject of this paper is to point out these problems, especially in relation to the detection and proving of one of the “economic crimes” – the crime of embezzlement.
In this sense, this paper first analyzed the offense of embezzlement according to the Criminal Code of the Republic of Serbia, and then, in a relatively concise manner, there are presentation of specific methods of detection of the crime and finding the perpetrators and gathering and providing evidences.