- AutorIn
- Lucia Sommerer
- Titel
- Criminology of Crime Avoidance
- Untertitel
- Creative Compliance Delinquency in the Borderlands of Legality
- Zitierfähige Url:
- https://nbn-resolving.org/urn:nbn:de:bsz:15-qucosa2-819480
- Quellenangabe
- Compliance Elliance Journal - 8 (2022), 1, Compliance under Pressure
Erscheinungsjahr: 2022
Jahrgang: 8
Heft: 1
Seiten: 30-42 - Abstract (EN)
- This article outlines the research program of a “criminology of crime avoidance” using the example of the preemptive use of legal opinions by white-collar actors to shift the boundaries of the law in their own favor. For this purpose, the term creative compliance is introduced and explained with regard to the Cum-Ex scandal in Germany. Then, a look is taken at possible criminological explanations for the phenomenon. Finally, the hypothesis is developed that law enforcement personnel is deterred from investigations by the reputational capital of certain legal advisors.
- Freie Schlagwörter (EN)
- Compliance, Creative Compliance, Cum-Ex Tax Scandal
- Klassifikation (DDC)
- 343
- Version / Begutachtungsstatus
- publizierte Version / Verlagsversion
- URN Qucosa
- urn:nbn:de:bsz:15-qucosa2-819480
- Veröffentlichungsdatum Qucosa
- 03.11.2022
- Dokumenttyp
- Artikel
- Sprache des Dokumentes
- Englisch
- Lizenz / Rechtehinweis
- CC BY 4.0