Kriptovalute kot tehnika pranja denarja

diplomsko delo univerzitetnega študijskega programa Varstvoslovje

Lara Števančec (Author), Bojan Dobovšek (Mentor)

Abstract

Pranje denarja predstavlja kompleksen problem, ki je predvsem zaradi svojih značilnosti izpostavljen več kriminalnim tveganjem. Kot je opredeljeno že s samo definicijo, je o pranju denarja govor takrat, kadar pridobljeno premoženje, ki mu nekdo želi dodati videz legalnega in ga na tak način spraviti v obtok finančnega sistema, izvira iz predhodno storjenega kaznivega dejanja. Za omejevanje tovrstnega kaznivega dejanja se vzpostavljajo ukrepi preprečevanja in omejevanja organiziranih ali drugih oblik kriminala, iz katerih navadno izhaja nezakonito pridobljeno premoženje, ter ukrepi sistema preprečevanja pranja denarja. Ob razvoju inovativnih idej ali finančnih instrumentov, kot so tudi kriptovalute, pralci denarja tako izkoriščajo še nevzpostavljen ali pomanjkljiv sistem preprečevanja in odkrivanja. Regulatorji, zakonodajalci in drugi ustvarjalci politik pa ob tem večkrat naletijo na težavo, kako regulirati področje, brez da bi s tem omejili inovativnost. Iz tega je izhajalo prvo raziskovalno vprašanje, s katerim se je želelo ugotoviti, ali je možno področje delovanja elektronskih valut in kriptovalut regulirati in nadzorovati na način, ki ne bo zaustavljal razvoja in konkurenčnosti podjetij, ki se s tem ukvarjajo, obenem pa ne bo dopuščal kriminala in bo imel zagotovljen nadzor nad pranjem denarja. Specifičnost samega kaznivega dejanja in njegove značilnosti so tiste, ki usmerjajo pozornost omejevanja tveganj na več področij, kar posledično vključuje sodelovanje različnih subjektov. Iz tega je izhajalo tudi drugo raziskovalno vprašanje, katerega namen je bil prepoznati ključne subjekte za vzpostavitev nadzornega sistema in ugotoviti način sodelovanja med regulatornimi institucijami na globalni in nacionalni ravni. V diplomski nalogi je bil, z namenom vpogleda v trenutno stanje, v prvem delu predstavljen pregled literature tujih in domačih avtorjev ter raziskovalcev tega področja, ki so v svojih raziskavah ugotavljali značilnosti kriptovalut, njihove pomanjkljivosti, izpostavljenost tveganju za pranje denarja ter pregledali že obstoječe in pripravljajoče se zakonodajne in druge regulatorne predpise. V drugem delu pa so predstavljeni intervjuji s strokovnjaki, s pomočjo katerih se je pridobilo vpogled v praktično izvajanje procesa preprečevanja pranja denarja, ideje za nadaljnjo ureditev in predloge za izboljšave ureditve področja preprečevanja pranja denarja.

Keywords

kriptovalute;regulacija;inovacije;finančni kriminal;diplomske naloge;

Data

Language:	Slovenian
Year of publishing:	2022
Typology:	2.11 - Undergraduate Thesis
Organization:	UM FVV - Faculty of Criminal Justice
Publisher:	[L. Števančec]
UDC:	343.9.024:336.7(043.2)
COBISS:	133834243
Views:	22
Downloads:	5
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Cryptocurrencies as a technique of money laundering
Secondary abstract:	Money laundering is a complex problem that is exposed to greater criminal risks due to its characteristics. By the definition itself, money laundering is when the acquired property, resulting from a previously committed criminal act, acquires the appearance of legality and in this way entered financial circulation. Measures to prevent and limit organized or other forms of crime, from which illegally acquired property usually originates, as well as measures of the money laundering prevention system, are established to limit the crime. With the development of new innovative ideas or financial instruments, such as cryptocurrencies, money launderers take advantage of the not yet established or deficient prevention and detection system. At the same time, regulators, legislators and other policymakers often encounter problems of how to regulate the field without limiting innovation. From this came the first research question, with which we wanted to determine whether it is possible to regulate and control the field of digital currencies and cryptocurrencies in a way that will not stop the development and competitiveness of companies that deal with it, and at the same time will not allow crime and will have guaranteed control over money laundering. The specificity of the crime and its characteristics are what direct the attention of risk mitigation to several areas, which in turn involves the cooperation of various entities. Another research question arose from this, the purpose of which was to identify the key entities for the establishment of a control system and to determine the way of cooperation with regulatory institutions at the global and national level. With the aim of gaining insight into the current situation, the first part of the thesis included a review of the literature of foreign and domestic authors and researchers in this field, who identified the characteristics of cryptocurrencies, their shortcomings, exposure to the risk of money laundering, and a review of already existing and upcoming legislative and other regulations. The second part consists of interviews with experts, with the help of which we gained insight into the practical implementation of the money laundering prevention process, ideas for further regulations and proposals for improving the regulation of money laundering prevention areas.
Secondary keywords:	Pranje denarja;Gospodarski kriminal;Univerzitetna in visokošolska dela;
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Fak. za varnostne vede, Ljubljana
Pages:	XI f., 54 str.
ID:	17410043