MONEY LAUNDERING AS A MODERN GLOBAL PHENOMENON OF THE 21ST CENTURY
DOI:
https://doi.org/10.5937/Rev2090075JKljučne reči:
money laundering, fight against money laundering, money laundering risk, terrorism financing.Apstrakt
Money laundering is associated, above all, with organized crime, financial embezzlement and fraud, smuggling and other crimes aimed at making a profit. The main task of organized criminal groups is to “wash” illegally acquired money into legal cash flows.
Various organizations have been established to deal with the fight against money laundering, i.e. the control of the risk of money laundering and terrorist financing.
Ranking countries according to the degree of money laundering risk and terrorist financing is a significant step towards overcoming barriers.
Reference
Association of Certified Fraud Examiners - ACFE (2007): Fraud Examiners Manual
Crumbley, D.L., Heitger, L.E. & Stevenson, G.S. (2007). Forensic and Investigative Accounting. CCH Chicago
Basel Institute on Governance, Basel AML Index 2019 A country ranking and review of money laundering and terrorist financing risks around the world https://www.baselgovernance.org/sites/default/fles/2019-08/Basel%20AML%20Index%202019.pdf
Dobrica Vesić, (2008) – Ekonomska i politčka komponenta korupcije i pranje novca, Međunarodni problemi, Vol. LX, br. 4,, (str. 481–501)
Kapor, P. (2006). Sprečavanje pranja novca, Poslovna politka, 35(2): 43-45.
Krivični zakonik (Sl. glasnik RS, br. 85/05, 88/05, 107/05, 72/09, 111/09, 121/12, 104/13, 108/14, 94/16 i 35/19)
Muminović, S., Ljubić, M. (2013), Prevencija pranja novca u Srbiji – iskustva i izazovi, Revizor, 16 (61), Institut za ekonomiku i finansije, Beograd, str. 9-23.
Ljubić M., Pavlović V., (2016), The Role of the Accounting Profession in Prevention and Detection of Financial Statement Fraud, Academy of Criminalistic and Police Studies, International Scientific Conference “Archibald Reiss Days” 10-11. mart 2016. Reiss 2016, Academy of Criminalistic and Police, pp. 87-100.
IMF, (2015), The IMF and the Fight Against Money Laundering and the Financing of Terrorism, Preuzeto sa sajta IMF, http://www.imf.org
IMF, (2016), The IMF and the Fight Against Money Laundering and the Financing Ter-rorism, Preuzeto sa sajta IMF, http://www.imf.org/external/np/exr/facts/aml.htm
Joksimović M., Mitrović R., Joksimović D., (2018) Money laundering and the financing of terrorism: the role of offshore business, Scientific Journal of Stanislaw Staszic University of Applied Sciences in Pila, Journal Progress in Economic Sciences, p-ISSN 2300-4088 e-ISSN 2391-5951, NR 5(2018) Pila, DOI: 10.14595/PES/05/014, Published: 2018-10-09 in Piła, Poland, p.p. 213¬232.
Narodna banka Srbije, Centar za posebnu kontrolu – analiza odgovora banaka na dostavljen upitnik o aktvnostima banke iz oblast upravljanja rizikom od pranja novca i finansiranja terorizma od 2015. Do 2019.
Uprava za sprečavanje pranja novca, Izveštaj o radu Uprave za sprečavanje pranja novca za period od 2015. do 2019.
Uprava za sprečavanje pranja novca, (2020), Strategija za za sprečavanje i borbu protiv terorizma za period 2020–2024. godine, Zakon o sprečavanju pranja novca i finansiranja terorizma (Sl. glasnikm RS, 113/17, 91/19)
Zakon o ograničavanju raspolaganja imovinom u cilju sprečavanja terorizma i širenja oružja za masovno uništenje (Sl. glasnik RS, 41/2018)
TAFT Annual Report 2017¬2018, http://www.fat-gaf.org/media/fat/documents/reports/fur/MONEYVAL-FUR-Serbia-2018.pdf
Zakon o sprečavanju pranja novca i finansiranja terorizma (Sl. glasnik RS, 113/17, 91/19).
