Cross-border Fraud


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Healthcare Fraud, Corruption and Waste in Europe


Book Description

The lack of well-documented, factual information on fraud, waste and corruption in the healthcare sector is an important ally for those who would seek to abuse healthcare systems for their own profit. Our lack of knowledge of the incidence, nature and extent of fraud, waste and corruption in healthcare is a threat to the establishment of effective counter-fraud strategies. It prevents those who finance healthcare provision from understanding in clear and quantifiable terms the need to invest resources into counter-fraud activities. As a consequence, fraud remains a matter of moral hazard and healthcare systems continue to suffer considerable financial damage, as well as all the associated consequences for the quality of care that patients receive. It was for these reasons that the 'European Healthcare Fraud and Corruption Network' (EHFCN) and the 'Dutch Healthcare Authority' (NZa, member of EHFCN) decided to collaborate to publish this book... --




Europe Confronts Cross-border Fraud


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Oversight of Enforcement of the Antitrust Laws


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"Printed for the use of the Committee on the Judiciary."




Tax Audit and Taxation in the Paradigm of Sustainable Development


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This book discusses how taxation can contribute to a sustainable economic development. It analyses the role and functions of taxes and tax audits with special focus on sustainable development, considering not only the fiscal functions of taxes but also their economic, social, and environmental effects. The book sheds light on the impact of corporate social responsibility (CSR) on taxation and discusses principles of good governance in tax administration. The author also analyses the preconditions and indicators for cross-border tax fraud and the possibilities for counteraction. Furthermore, the book examines tax reliefs and rates, and how the different types of taxation – flat, progressive, and regressive taxes, can impact economic, social, and environmental development. In the last section, the author discusses how to achieve economic, social, and environmental effects through taxation. This book will appeal not only to academics working in this field, but also to practitioners who would like in-depth insights into these topics.










Transnational Financial Crime


Book Description

Financial crime affects virtually all areas of public policy and is increasingly transnational. The essays in this volume address both the theoretical and policy issues arising from financial crime and feature a wide variety of case studies, and cover topics such as state revenue collection, criminal enterprises, money laundering, the use of new technologies and methods in financial crime, corruption, terrorism, proliferation of WMD, sanctions, third-world debt, procurement, telecommunications, cyberspace, the defense industry and intellectual property. Taken together, these essays form a must-read collection for scholars and students in law, finance and criminology.




U. S. SAFE WEB Act: the First Three Years


Book Description

This is a print on demand edition of a hard to find publication. In Dec. 2006, Congress recognized the increasing threats facing U.S. consumers in the global marketplace from the proliferation of spam, spyware, telemarketing, and other cross-border fraud and passed the Undertaking Spam, Spyware, And Fraud Enforcement With Enforcers beyond Borders Act of 2006 (Act). It enhances the ability of the FTC to protect consumers from economic injury and other harm by giving the agency new or expanded powers. Contents of this report: (1) History of the Act; (2) Overview of the Act; (3) Reporting Requirements: The First 3 Years; Cross-Border Complaints; Sharing of Non-Public Info. with Foreign Agencies; Investigative Assistance to Foreign Law Enforce. Agencies; Internat. Agree.; Voluntary Provision of Info.; Foreign Litigation.




Cyber Frauds, Scams and their Victims


Book Description

Crime is undergoing a metamorphosis. The online technological revolution has created new opportunities for a wide variety of crimes which can be perpetrated on an industrial scale, and crimes traditionally committed in an offline environment are increasingly being transitioned to an online environment. This book takes a case study-based approach to exploring the types, perpetrators and victims of cyber frauds. Topics covered include: An in-depth breakdown of the most common types of cyber fraud and scams. The victim selection techniques and perpetration strategies of fraudsters. An exploration of the impact of fraud upon victims and best practice examples of support systems for victims. Current approaches for policing, punishing and preventing cyber frauds and scams. This book argues for a greater need to understand and respond to cyber fraud and scams in a more effective and victim-centred manner. It explores the victim-blaming discourse, before moving on to examine the structures of support in place to assist victims, noting some of the interesting initiatives from around the world and the emerging strategies to counter this problem. This book is essential reading for students and researchers engaged in cyber crime, victimology and international fraud.