Criminological aspects of trade in tobacco products withoutPolish excise stamps in fiscal penal law

Abstract

Economic crime in the field of trade in tobacco products without Polish excise marks is a challenge for both law enforcement agencies and legislators due to the multifaceted nature of the activities of individual perpetrators and criminal groups engaged in this branch of economic crime. The presented
work indicates the legislative stages of sanctioning the criminal practice of trading in tobacco products without Polish excise marks, starting from the regaining of Poland’s independence. In the next part, the author focused on the current state of the law, particularly in terms of the provisions penalizing both
excise and customs fencing. It must not disappear from view that the subject
matter studied also required clarification of the provisions of the Excise Tax Law
on „tobacco product.” The presented criminal behavior was subjected to criminological-legal interpretation, taking into account the analysis of statistical
data in the field of broken criminal groups engaged in the above criminal acts.