Abstract

The article investigates the economic aspects of benefits obtained from official corruption (Article 228 of the Criminal Code) and bribery (Article 229 of the Criminal Code). The aim of this study is to propose a procedure for classifying the benefits referred to in these provisions into the category of pecuniary benefits or personal benefits. The article also addresses the problem of valuing pecuniary benefits, taking into account enrichment (the main part of the benefit) as well as profits resulting from the variability of the value of money over time. The study refers to judicial practice and indicates the validity of considering, when assessing these offences, the methods used in accounting and financial management, such as fair value, future value of money (FV) and net present value (NPV). The application of economic tools can effectively support the process of classifying benefits, estimating the value of pecuniary benefits, and thus establishing punishment in corruption cases.