الجرائم الاقتصادية من منظور مكافحة الفساد : دراسة تحليلية تأصيلية مقارنة

Abstract EN

Economic and corruption crimes are not considered new.

World War I and II are the real launching spark of those crimes along with crimes like monopoly and merchandise smuggling in order to cover the increasing demands during wars.

Therefore, the problem of Palestinian lawmaker has not included the economic crimes in the list of corruption crimes in the anti-corruption law.

There is a connection and a similarity between the two crimes is that both of them damage the state economy and the public money.

The researcher adopted the descriptive, analytical and comparative approach, by describing and analyzing the texts of the Anti-Corruption Act No.

1 of 2005 and its amendments.

Compared to the provisions of the Jordanian integrity and Anti-Corruption Act No.

13 of 2016 and some Arab legislation, the researcher found that there is no international consensus on the definition of the crime of corruption or economic crimes, and that economic crimes are very similar to corruption crimes in terms of their causes, characteristics and effects on the state.

The results shows that the Palestinian anticorruption law should be fixed and that the tax and customs evasion offenses set forth in the income tax law, customs law and excise are considered corruption crimes regardless of the perpetrators.