Illegal behavior by business elites has long been at the heart of the efforts of governments around the world to counter economic crime. Economic crimes of the so-called white collars were recognized in the last century by Edwin Sutherland in 1939 and are by no means a new phenomenon. However, in the conditions of globalization and the development of technology, the scale of the problem goes beyond the boundaries of the real economy, using the benefits of the digitization process, becoming a specific challenge in the fight against the increasingly sophisticated activities of criminals. Economic crimes of business elites are a special element of the globalization process, because on the one hand they are a social phenomenon and affect the entire community, on the other hand they are committed by highly intelligent people with professional knowledge and professional skills in order to obtain illegal benefits. The purpose of this special edition is to show the impact of globalization and internationalization on the development and trends in economic crime and to identify the difference between the so-called mental crime white collars and financial crime.