Financial Crime in Romania: A Community Pulse Survey

Description

This book explores financial crime and corruption in Romanian society based on a community pulse study. It examines the main behavioral patterns of Romanian society in relation to financial crime variables such as tax compliance, tax morale, corruption in public institutions, and money laundering. The authors also investigate how various demographic aspects (e.g., age, gender, region, professional status, education, etc.) are associated with financial crime. The results of the enclosed survey help policy makers consider best practices in financial governance to reduce the level of financial crime in the region. Abstract Acknowledgments Contents About the Authors List of Figures List of Tables Chapter 1: Financial Crime: Introduction References Chapter 2: Financial Crime: A Literature Review References Chapter 3: Bibliometric Analysis of Financial Crime Links Using Visual Maps References Chapter 4: Hypotheses Development Chapter 5: Methodology and Data 5.1 Description of the Sample 5.2 Variables and Data 5.3 Methods Chapter 6: Results 6.1 Descriptive Statistics 6.2 Relationship Assessment 6.2.1 Relationship Characteristics 6.2.2 Analytical Results 6.2.2.1 How Does Tax Compliance Depend on Age, Gender, Romanian Regions, Professional Status, and Education? 6.2.2.1.1 Tax Compliance and Age 6.2.2.1.2 Tax Compliance and Gender 6.2.2.1.3 Tax Compliance and the Romanian Regions 6.2.2.1.4 Tax Compliance and Professional Status 6.2.2.1.5 Tax Compliance and Education 6.2.2.1.6 Concluding Remarks 6.2.2.2 How Does Tax Morale Depend on Age, Gender, Romanian Region, Professional Status, and Education? 6.2.2.2.1 Tax Morale and Age 6.2.2.2.2 Tax Morale and Gender 6.2.2.2.3 Tax Morale and Romanian Region 6.2.2.2.4 Tax Morale and Professional Status 6.2.2.2.5 Tax Morale and Education 6.2.2.2.6 Concluding Remarks 6.2.2.3 How Does the Perception of Corruption Depend on Age, Gender, Romanian Region, Professional Status, and Education? 6.2.2.3.1 Perception of Corruption and Age 6.2.2.3.2 Perception of Corruption and Gender 6.2.2.3.3 Perception of Corruption and Romanian Regions 6.2.2.3.4 Perception of Corruption and Professional Status 6.2.2.3.5 Perception of Corruption and Education 6.2.2.3.6 Concluding Remarks 6.2.2.4 How Does the Level of AML Skills Depend on Age, Gender, Romanian Region, Professional Status, and Education? 6.2.2.4.1 AML Skills and Age 6.2.2.4.2 AML Skills and Gender 6.2.2.4.3 AML Skills and Romanian Region 6.2.2.4.4 AML Skills and Professional Status 6.2.2.4.5 AML Skills and Education 6.2.2.4.6 Concluding Remarks 6.2.2.5 How Does the Attitude Toward Know Your Clients (KYC) Procedures Depend on Age, Gender, Romanian Region, Professional Status, and Education? 6.2.2.5.1 KYC Procedure Attitude and Age 6.2.2.5.2 KYC Procedure Attitude and Gender 6.2.2.5.3 KYC Procedure Attitude and Romanian Region 6.2.2.5.4 KYC Procedure Attitude and Professional Status 6.2.2.5.5 KYC Procedure Attitude and Education 6.2.2.5.6 Concluding Remarks Chapter 7: Conclusions and Recommendations 7.1 General Conclusions 7.1.1 Age and Financial Crime Community Pulse 7.1.2 Gender and Financial Crime Community Pulse 7.1.3 The Romanian Regions and the Financial Crime Community Pulse 7.1.4 Professional Status and the Financial Crime Community Pulse 7.1.5 Education and the financial crime community pulse 7.2 Infograph Conclusions 7.2.1 Tax Compliance 7.2.2 Tax Morale 7.2.3 Corruption Perception Level 7.2.4 Abilities to Detect the Risk of Money Laundering (AML Skills) 7.2.5 Atitude Toward “Know Your Clients” Procedures Appendix Questionnaire The Romanian FinCrime Community Pulse References