Security of business transactions in the light of inaccurate documentation


improper documentation
criminal damage to property
security of business dealings
criminal analysis


How to Cite

Jakubiec, W. . (2021) “Security of business transactions in the light of inaccurate documentation”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 25(4), pp. 9–12. doi: 10.19192/wsfip.sj4.2021.2.


Today's businessman is undoubtedly exposed to the risk of loss. This occurs, among other things, in connection with keeping incorrect documentation. Unfortunately, these are deliberate actions of other entrepreneurs aimed at causing material damage and thus enriching themselves in an illegal manner. This group of participants in economic turnover assumes in advance that they will not observe the binding legal regulations and tries to conceal it effectively. Their actions are most often revealed after the time, when the contracting party realises that he has suffered a loss, that he has suffered a loss. Only a complex criminal analysis conducted by specialised bodies of pre-trial proceedings or tax authorities reveals the real course of events and the real motives of the perpetrators and the true motives of the perpetrators. Therefore, it is important to present issues related to the aspect of incorrect documentation. Indication of risks which an entrepreneur is burdened with as a participant of economic turnover. The article develops the definition of irregularity and refers to the elements of Article 303 of the Penal Code. It also indicates the motives of the perpetrators and the risks of committing this crime, not only for convicted persons, but also for the wronged participants of economic turnover


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The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.


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