EIRP Proceedings, Vol 14, No 1 (2019)

Abstract

The object of this scientific study is the analysis of the modalities of fraudulent introduction into thecountry, by any means, of goods or merchandise, through customs or through places other than those establishedfor customs control, in order to obtain illicit revenues and to prejudice the state budget by evading from thepayment of customs duties and other fiscalobligations. The result of the study consists in the scientific proof ofthe differences between the commission of smuggling by natural persons and legal entities from the point ofview of the particularities of modus operandi, respectively the export activity and the fraudulent crossing ofgoods across the state border. In order to achieve the result, I used the methods of observing the elements thatconfer a high degree of social danger of smuggling, as well as the analytical-comparative method of theelements of differentiation between the phenomenon of fraudulent import-export and that of smuggling in theproper sense. The conclusion is given by the need to diversify the punishment according to whether the activesubject is a natural person or a legal entity.