Pravni vidik pranja denarja - moderne pojavne oblike

magistrsko delo

Rima Salman (Author), Miha Šepec (Mentor)

Abstract

Pranje denarja ni klasično kaznivo dejanje, saj nakazuje na spremenjene ekonomske in družbene razmere zadnjih desetletij. Ni le finančni delikt, pač pa je tudi orodje, ki med drugim omogoča vsa druga kazniva dejanja - od trgovine z mamili, politične korupcije, terorizma in vrsto številnih drugih kaznivih dejanj. Za kaznivo dejanje pranja denarja gre, ko nekdo poskuša prikriti resnično naravo, lokacijo, vir, dejansko lastništvo ali nadzor premoženjske koristi, pridobljene s kaznivim dejanjem. Kaznivo dejanje pranja denarja vselej vključuje dve kaznivi dejanji: predhodno kaznivo dejanje, s katerim storilci pridobijo premoženjsko korist in kaznivo dejanje legitimizacije te premoženjske koristi. Pranje denarja ima veliko škodljivih vplivov - škoduje institucijam finančnega sektorja, ki imajo pomembno vlogo pri gospodarski rasti, spodbuja kriminal in korupcijo ter na sploh zmanjšuje učinkovitost v realnem gospodarskem sektorju. V zadnjih letih so tako vrste plačil kot tudi načini plačevanja z razvojem novih tehnologij doživeli velik val sprememb. Virtualne valute prinašajo v poslovanje in finančni sektor številne novitete, ki sicer že danes omogočajo kopico prednosti, a hkrati s tem lahko tudi storilcem kaznivih dejanj olajšajo prikrivanje resničnega izvora sredstev in prenos le-teh prek državnih meja, preiskovalnim organom pa otežijo odkrivanje kaznivih dejanj in njihovih storilcev. V mnogih primerih so storilci kaznivega dejanja pranja denarja vsaj korak pred aktualno zakonodajo in v preteklosti je bil ta razkorak še večji, predvsem zaradi virtualnih valut (med katere spadajo tudi kriptovalute), saj regulative praktično ni bilo. V zadnjih letih se stanje izboljšuje, saj številne organizacije (FATF, itd.) z medsebojnim sodelovanjem in poenotenjem pravil uspešno ožijo prostor morebitnih zlorab. Kljub temu pa za regulatorje ostaja mnogo izzivov, saj se poleg obstoječih tipologij pranja denarja, znova in znova pojavljajo tudi nove, ki so natančneje predstavljene tudi v tem magistrskem delu. Toda ali lahko za boj proti pranju denarja z virtualnimi valutami uporabimo enaka %orodja% kot pri pranju denarja s fiat valutami? Čeprav bi morda mislili, da virtualne valute v digitalnem svetu obstajajo brez običajnih pravil realnega sveta, pa je potrebno poudariti, da vse virtualne entitete vedno puščajo sled v resničnem svetu. Borze kriptovalut imajo namreč svoje lastnike, strežnike in registrirane sedeže, zaradi česar jih je mogoče podrediti določeni jurisdikciji in na podlagi tega izvrševati zakone. Lastniki kripto borz so se dolgo lahko izogibali transparentnemu delovanju, in razlog za to je bil ta, da so svojo identiteto prikrivali z uporabo priljubljene metode pralcev denarja-fiat valut, tj. z nerazkritjem podatkov o dejanskem lastništvu podjetja. Dokler bodo takšna podjetja obstajala, bo boj proti pranju denarja v virtualnem svetu resno oviran. In zato je v boju proti omenjenemu kaznivemu dejanju v prvi vrsti potrebno izvajati zelo enostavno in že uveljavljeno rešitev: ustaviti prakso ustanavljanja in posledično delovanja podjetij brez transparentnega dejanskega lastništva. To bi regulatorjem omogočilo, da bi le-ti ugotovili kdo je resnični lastnik in upravljalec spletnih mest s kriptovalutami. Ko bodo regulatorji imeli povsod vpogled kdo so dejanski lastniki, jih bodo lahko tudi pozvali na odgovornost. Prizadevanja za učinkovitejšo regulacijo v zvezi s pranjem denarja bodo tako veliko uspešnejša. S tem kriptovalute ne bodo postale sinonim za pranje denarja. Na koncu pa ne gre prezreti, da količina opranega denarja z modernimi tehnologijami (virtualne valute) v primerjavi s količino denarja, ki je oprana s fiat valutami, še vedno predstavlja neznaten delež. Potencial zlorab s pomočjo uporabe modernih tehnologij je še vedno signifikanten, zato ostaja na tem področju še precej dela za preprečevanje pranja denarja.

Keywords

kaznivo dejanje;pranje denarja;Urad za preprečevanje pranja denarja;ZPPDFT-1;digitalne valute;kriptovalute;darknet;Bitcoin;digitalne denarnice;AMLD;

Data

Language:	Slovenian
Year of publishing:	2021
Typology:	2.09 - Master's Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[R. Salman]
UDC:	343.9.024:336.7(043.3)
COBISS:	60618499
Views:	1323
Downloads:	263
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Legal aspect of money laundering - modern forms
Secondary abstract:	Money laundering is more than just a financial crime. It is a tool that allows, also other crimes like drug trafficking, political corruption, terrorism, and other crimes. As a crime, money laundering occurs when someone tries to disguise the nature, location, source, ownership, or control of the illicit money. Money laundering always involves two crimes: the previous crime with which the criminals benefited and the crime of legitimizing this money by channelling through financial institutions. Money laundering harms financial institutions, which are key to economic growth, promotes crime and corruption, which slow down economic growth and reduce efficiency in the real economic sector. In recent years, financial sector has experienced a major wave of technological innovation with the development of new electronic payment methods. Digital currencies bring many benefits to business, which already provide list of advantages in the financial industry and elsewhere. But digital currencies can also make it easier for criminals to conceal the true source of funds and transfer them across borders with difficult detection. Actors of money laundering crimes are usually at least one step ahead of actual legislation. In the past, this gap in the field of cryptocurrencies was greater, as there was virtually no regulation, but in recent years the situation has improved, as many organizations (FATF, FinCEN, etc.) successfully narrow the area of abuse by cooperating and unifying the rules. Nevertheless, there are many challenges, as new typologies of money laundering appear again and again, which are also presented in more detail in this master's thesis. But can we use the same analogy as in the analogue world to combat digital money laundering? Cryptocurrencies, like all digital entities, still have a footprint in the real world. Cryptocurrency exchanges have owners, servers, and registered offices where jurisdictions apply and where laws can be enforced. In the case of cryptocurrencies, the reason digital exchange operators have long been able to avoid transparent operation is to disguise their identities using a popular method of analogue money launderers: companies without transparent ownership data. As long as such businesses exist, the fight against money laundering in the digital world will be seriously hampered. And so, in the fight against this crime, a very simple and well-established solution is needed in the first place: to stop the practice of companies without transparent data on actual ownership, so that regulators can determine who the real owner and operator of cryptocurrency websites is. When regulators everywhere have this insight into who these owners are they will be able to hold them accountable. Efforts to regulate money laundering more effectively will thus be much more successful. This will not make cryptocurrencies another name for money laundering. At the end, however, it should be noted that money laundering with modern techniques (digital currencies) still represent a negligible part compared to the amount of money laundered with fiat currencies. The potential for abuse using modern technologies is still significant, so much work remains to be done to prevent such money laundering.
Secondary keywords:	criminal offense;money laundering;Office for Money Laundering Prevention;ZPPDFT-1;digital currencies;cryptocurrencies;darknet;Bitcoin;digital wallets;AMLD.;
Type (COBISS):	Master's thesis/paper
Pages:	IV, 73 f.
ID:	12702951