ABSTRACT
Ever since Edwin Sutherland (1939) coined the term white-collar crime, there has been extensive research and debate about what to include and what to exclude from this offense category. Sutherland is one of the most cited criminologists in the history of the criminology research field. Sutherland's research on white-collar crime is based on his own differential association theory. White-collar crime is illegal acts that violate responsibility or public trust for personal or organizational gain. White-collar crime is a unique area of criminology due to its atypical association with societal influence compared to other types of criminal offenses. The white-collar offender is a person of respectability and high social status who commits financial crime in the course of his or her occupation Research has suggested a relationship between gender and tax compliance, with men being more likely to commit tax offenses than women. A distinction in white-collar offenses can be made between occupational crime and business crime.
