Pranje novca i značaj poreznih savjetnika u sustavu spječavanja pranja novca

master's thesis

• Title (english): Money laundering and the importance of tax advisors in the money laundering prevention system
• Author: Vedrana Herek
• Mentor: Tereza Rogić Lugarić (mentor)
• Committee member: Tereza Rogić Lugarić (predsjednik povjerenstva)
• Committee member: Hrvoje Arbutina (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2022-09-09, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

U ovom diplomskom radu biti će najprije objašnjen pojam pranja novca, razvitak pranja novca kroz povijest te će se prikazati proces pranja novca kroz njegove različite faze. S obzirom da se posljednjih godina fokus „perača“ novca preusmjerio s financijskog sektora na samostalne profesije, došlo je do uvrštavanja samostalnih profesija, uključujući poreznih savjetnika u sustav sprječavanja pranja novca. S obzirom da se rad odnosi na značaj poreznih savjetnika u sustavu sprječavanja pranja novca, objašnjena je i porezno-savjetnička djelatnost te prava i obveze poreznih savjetnika prema Zakonu o poreznom savjetništvu i Komora poreznih savjetnika. U radu je također naveden zakonodavni okvir samostalnih profesija u sustavu sprječavanja pranja novca na međunarodnoj razini, a kasnije i na nacionalnoj razini, s većim fokusom na Zakon o sprječavanju pranja novca i financiranja terorizma, gdje se pojašnjavaju mjere i radnje koje porezni savjetnici poduzimaju radi sprječavanja pranja novca. Naposljetku je navedena statistička analiza prijavljenih sumnjivih transakcija poreznih savjetnika kako bi se mogao izvesti zaključak njihova značaja u sustavu sprječavanja pranja novca.

Abstract (english)

This thesis will firstly explain the concept of money laundering, development of money laundering through history and the process of money laundering through its various stages. In recent years the focus of money launderers has shifted from the financial sector to independent professions and therefore independent professions, including tax advisors were included in the money laundering prevention system.
It will also be explained the rights and obligations of tax advisors according to the Law on tax consultancy and the Chamber of tax advisors.
The thesis also states the legislative framework of independent professions in the money laundering system at the international level and later at the national level, with a bigger focus on the Law on preventing money laundering and financing of terrorism.
Finally, a statistical analysis of the reported suspicious transactions from tax advisors was provided in order to be able to conclude their importance in the money laundering prevention system.

• Keywords: Ključne riječi: pranje novca; porezni savjetnici; Komora poreznih savjetnika; sustav sprječavanja pranja novca; sumnjive transakcije; Zakon o poreznim savjetnicima; Zakon o sprječavanju pranja novca i financiranja terorizma
• Keywords (english): KEY WORDS: money laundering; tax advisors; Chamber of tax advisors; money laundering prevention system; suspicious transactions; Law on preventing money laundering and financing of terrorism; Law on tax consultancy
• Language: croatian
• URN:NBN: urn:nbn:hr:199:493544
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra prava (magistar/magistra prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2022-09-22 09:58:15