Pranje novca kroz umjetnost

undergraduate thesis

• Title (english): Money laundering using art
• Author: Karlo Blažević
• Mentor: Sonja Cindori (mentor)
• Committee member: Sonja Cindori (predsjednik povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2025-02-18, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Ovaj završni rad bavi se temom pranja novca kroz umjetnost, istražujući kako kriminalci koriste umjetnička djela za prikrivanje nezakonito stečenih sredstava. Pranje novca putem umjetnosti je složena metoda koja omogućuje “peračima“ da prekriju porijeklo svog novca i integriraju ga u legalne financijske tokove. Rad započinje pregledom povijesnog konteksta i razvojem ove metode, interpretaciju faza i metoda pranja novca. U radu se analiziraju postojeće regulacije i zakoni koji nastoje suzbiti pranje novca u umjetničkom sektoru. Kroz studije slučajeva prikazuju se konkretni primjeri kako se umjetnost koristi za pranje novca, te se identificiraju slabosti u trenutnim zakonskim okvirima. Zaključak rada naglašava potrebu za poboljšanjem međunarodne suradnje i povećanjem transparentnosti na tržištu umjetnina. Također se predlažu mjere za edukaciju ključnih sudionika u umjetničkom svijetu o rizicima i indikacijama pranja novca, s ciljem da se unaprijedi učinkovitost borbe protiv ovog oblika financijskog kriminala.

Abstract (english)

This thesis addresses the topic of money laundering through art, exploring how criminals use artworks to conceal illicitly obtained funds. Money laundering through art is a complex method that allows launderers to disguise the origin of their money and integrate it into legitimate financial flows. The thesis begins with an overview of the historical context and development of this method, including an interpretation of the stages and techniques of money laundering. The thesis analyzes existing regulations and laws aimed at combating money laundering in the art sector. Through case studies, concrete examples of how art is used for money laundering are presented, and weaknesses in the current legal frameworks are identified. The conclusion of the paper emphasizes the need for improved international cooperation and increased transparency in the art market. Measures are also proposed to educate key stakeholders in the art world about the risks and indicators of money laundering, with the aim of enhancing the effectiveness of the fight against this form of financial crime.

• Keywords: Pranje novca; umjetnost; pravni okvir; faze pranja novca; sumnjiva transakcija; antikviteti; aukcijske kuće; nezamjenjivi token
• Keywords (english): Money laundering; art; legal framework; stages of money laundering; suspicious transaction; antiques; auction houses; non-fungible token
• Language: croatian
• URN:NBN: urn:nbn:hr:199:463451
• Study programme: Title: Tax; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke (prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2025-02-20 10:00:12