The corruption destroys the basic values of the social relations of every democratic and civil society. It endangers rule of law, trust into the public institutions and legal country, honesty, righteousness, equality, and safety of citizens. The corruption increases and sharpens the social differences, encourages strives to live above ones possibilities by dishonest means and to enrich oneself by belittling values of the passionate work, saving and honesty. Corruption limits the entrepreneur spirit and political culture, dissolves moral, cultural and tradition as the basic values. So the corruption must be seriously ethically valued, constantly politically judged ban against it there must be socially responsible actions. The corruption decreases the state income, encourages unnecessary spending of the state budge money, decreases the resistance towards the organised crime, decreases the efficiency of the public services, especially heals and education. Corruption decreased the moral level in the political decisions, endangers the stability and trust into the institutions and increases the dissatisfactions among citizens. Already the doubt itself in the corruption is extremely dangerous because regardless of the real measures it questions the authenticity of the legal bodies.

Corruption can have particularly negative impacts such as:

• decrease in national security and community protection
• tax loss and fraud
• decrease in foreign investment
• increased expenses finally covered by a state
• obstacles to international trade and economic growth
• decrease in trust into the public institution
• decrease in the level of trust and cooperation between customs service and other public institutions
• decrease in the execution level of customs law and other regulations
• low employee morale and the feeling of community

False reporting of the criminal offence

1. Who reports the person committing the criminal offence, being aware it is not truth, and it concerns the criminal offence for which initiation of private law suit is not intended or the law suit is initiated on the basis on proposal, or who for such deed by planting leads or in another way causes the initiation of the criminal proceedings against person for which he knows he is not the perpetrator.
2. Who reports the committing of the criminal offence, being aware it is not truth, and it concerns initiation of criminal proceedings is not left to the private law suit or on proposal or who reports himself for a deed that he has not committed.