Title Faze i metodologije pranja novca Title (english) Stages and methods of moneyn laundering Author Ana Plantak Mentor Sonja Cindori (mentor)Committee member Sonja Cindori (predsjednik povjerenstva)Committee member Hrvoje Arbutina (član povjerenstva)Committee member Irena Klemenčić (član povjerenstva)Granter University of Zagreb Defense date and country 2022-07-12, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Sažetak
Pranje novca predstavlja jedan od mnogih, većih problema današnjice kojim Republika Hrvatska nije pogođena kao izuzetak, već je tim problemom zahvaćen cijeli svijet. Koliko su metode pranja novca tokom godina napredovale, vidjet ćemo iz primjera navedenih u ovome radu.
Kako bi se pobliže upoznali sa samim pojmom pranja novca, na samom početku rada ćemo se ponajprije osvrnuti na novac, njegovu prirodu, kao i ulogu odnosno što novac kao takav predstavlja ljudskoj populaciji. Nakon kratkog uvoda biti će pojašnjen i sam pojam pranja novca, te kako je izgledao razvoj tog procesa tijekom povijesti, odnosno tko je i na koji način osmislio čitav taj proces pretvaranja „prljavog“ novca u prividno „čist“ novac.
Drugi dio rada biti će posvećen fazama i metodologijama pranja novca, odnosno samoj temi ovog završnog rada. Navest će se faze kroz koje novac mora proći u toku procesa kako bi se „oprao“, te koliko je to u globalu kompleksan. Govoriti će se i o metodologijama pranja novca, kako onima koje su se koristile na samom začetku pranja novca, tako i o recentnim pojavama, te kako su se usavršavale i evolvirale. Nacionalna procjena rizika od pranja novca i financiranja terorizma u Republici Hrvatskoj s akcijskim planom za smanjenje identificiranih rizika biti će predstavljena kao temelj cijeloga.
Neophodno će biti spomenuti međunarodne pravne okvire za sprječavanje pranja novca, kao i tijela posvećena borbi protiv pranja novca, kao što su Skupina za financijsku akciju protiv pranja novca odnosno FATF (eng. The Financial Action Task Force) kao jednu od najvažnijih međunarodnih orgnanizacija koja je posvećena suzbijanju pranja novca, potom MONEYVAL kao tijelo koje procjenjuje provođenje mjera protiv pranja novca unutar zemalja članica EU koje nisu članice FATF.
Na kraju rada osvrnuti ćemo se na sve prethodno iznešeno i pokušati zaključiti kako su se tehnike pranja novca mijenjale kroz povijest, te koje trendove možemo očekivati u budućnosti, kao i u kojoj mjeri je fenomen pranja novca danas prisutan, kako u svijetu tako i u Hrvatskoj, te kakav trag njegova prisutnost ostavlja na društvo.
Abstract (english) Money laundering represents one of the major global issues, and Republic of Croatia is not exempt by it. How money laundering methods evolved over time will be presented in this paper.
In order to become more familiar with the concept of money laundering, at the very beginning of the paper we will first of all look at role and nature of money, as well as what money as such represents to the human population. After a short introduction, the very concept of money laundering will be explained, as well as how the development of that process looked throughout history, that is, who and in what way designed the entire process of turning "dirty" money into seemingly "clean" money.
The second part of the paper will be dedicated to the stages and methodologies of money laundering, that is, the very topic of this paper. It will present the stages through which the money must pass during the process in order to be "washed", as well as how globally complex the process is. It will also talk about money laundering methodologies, both those that were used at the very beginning of money laundering, as well as recent phenomena, and how they have improved and evolved. National risk assessment of money laundering and terrorist financing in the Republic of Croatia with an action plan to reduce the identified risks will be presented as the basis of the entire paper.
It will be necessary to mention international legal frameworks for preventing money laundering, as well as bodies dedicated to the fight against money laundering, such as the Financial Action Task Force (FATF) as one of the most important international organizations dedicated to combating money laundering, then MONEYVAL as a body that evaluates the implementation of anti-money laundering measures within EU member states that are not FATF members.
At the end of the paper, we will look back at everything previously presented and try to conclude how money laundering techniques have changed throughout history, and what trends we can expect in the future, as well as to what extent the phenomenon of money laundering is present today, both in the world and in Croatia.
Keywords
Ključne riječi: pranje novca
faze pranja novca
metodologije pranja novca
međunarodna tijela
FATF
MONEYVAL
Keywords (english)
Key words: money laundering
money laundering stages
money laundering methodologies
international bodies
FATF
MONEYVAL
Language croatian URN:NBN urn:nbn:hr:199:616119 Study programme Title: Tax Studies Type of resource Text File origin Born digital Access conditions Open access Terms of use Repository Repository Faculty of Law University of Zagreb Created on 2022-07-18 11:17:35
