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MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES
U: Interdisciplinary management research XIX. / Erceg, Aleksandar (ur.). Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2023. str. 570-587. urn:nbn:hr:227:777549
Aljinović, Nevena; Bartulović, Marijana

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Aljinović, N. i Bartulović, M. (2023). MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES. U A. Erceg, (Ur.), Interdisciplinary management research XIX (str. 570-587). Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:227:777549

Aljinović, Nevena i Marijana Bartulović. "MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES." Interdisciplinary management research XIX, Ur. Aleksandar Erceg, Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2023, str. 570-587. https://urn.nsk.hr/urn:nbn:hr:227:777549

Aljinović, Nevena i Marijana Bartulović. "MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES." U Interdisciplinary management research XIX, 570-587. Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2023. Citirano 24.10.2024.. https://urn.nsk.hr/urn:nbn:hr:227:777549

Aljinović, N. i Bartulović, M. (2023) 'MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES', u Erceg, A. (ur.), Interdisciplinary management research XIX, Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, Osijek, str. 570-587. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:227:777549 (Datum pristupa: 24.10.2024.)

Aljinović N, Bartulović M. MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES. U: A. Erceg, ur. Interdisciplinary management research XIX. Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku; 2023. Str. 570-587. [pristupljeno 24.10.2024.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:227:777549

N. Aljinović i M. Bartulović, "MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES", Interdisciplinary management research XIX, A. Erceg, Ur. Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2023. [Online] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:227:777549 [Citirano: 24.10.2024.]

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Podaci o radu
Naslov (engleski)MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES
AutorNevena Aljinović
AutorMarijana Bartulović
UrednikAleksandar Erceg
Autorova ustanovaSveučilište u Splitu
Sveučilišni odjel za forenzične znanosti
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Pravo
Sažetak (engleski)
Tax evasion and money laundering are two global phenomena whose individual characteristics are intertwined, striving for the same goal and causing far-reaching adverse consequences on economic stability. Some jurisdictions explicitly norm tax evasion as a predicate crime offense of money laundering, while others norm that the predicate criminal offense is any behavior that results in illegally acquired financial gain. Considering that tax evasion is not necessarily characterized by the illegal acquisition of hidden profits, some legislations are skeptical regarding the positioning of tax evasion as a predicate crime offense of money laundering. As a result of the above, the understanding of tax evasion as a de facto predicate crime of money laundering may not be in accordance with certain jurisdictions, such as the USA, which uses a narrower definition of money laundering than the one used by the FATF. Still, individual EU Member States' laws sufficiently broadly regulate money laundering and predicate crimes that (almost) any tax evasion can be prosecuted as a predicate crime of money laundering. This paper uses an interdisciplinary approach to analyze money laundering and tax evasion, and the legal and economic aspects of the issue are presented. This paper aims to argue some of the recent trends in money laundering as well as to compare the predicate crime of tax evasion in EU Member States to reveal the differences and their potential impact on the final result of processing money laundering. The paper's contribution is in comparative, cross-country analysis of regulation related to money laundering and tax evasion in the EU Member States with emphasis on analysis of penalties for these criminal offenses. Understanding differences in national regulations regarding tax evasion and money laundering is crucial for making further steps to combat them and harmonize regulations.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov zbornikaInterdisciplinary management research XIX
Brojčani podacistr. 570-587
p-ISSN1847-0408
URN:NBNurn:nbn:hr:227:777549
Datum objave publikacije2023
SkupNaziv: 19th Interdisciplinary Management Research
Kratica: IMR 2023
Lokacija: Osijek, Hrvatska
Datum početka: 2023-09-28
Datum završetka: 2023-09-30
Vrsta izlaganja: Predavanje
Vrsta resursaTekst
IzdavačEkonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku
Mjesto izdavanjaOsijek
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2024-07-08 10:35:34