| Abstract | Pranje novca javlja se pojavnom modernog doba odnosno postojanjem sive ekonomije, čija je
glavna karakteristika prikrivenost odnosno namjerno neevidentiranje ostvarenog poslovanja. S
obzirom da se pranje novca odvija često na prostoru više država, te zbog tehnoloških inovacija
poprima sve više oblika i novih tehnika, sam proces postaje sve kompleksniji i time se teže
uočava. Financijske institucije kao što su banke, revizori, porezni savjetnici i računovođe zbog
svoje prirode posla, kao pružatelji financijskih usluga, mobi biti iskorišteni u svim fazama
pranja novca. Da bi se uspješno spriječilo pranje novca potreban je niz mjera, postupaka kao i
oštri zakoni. Potrebno je naglasiti kako proces otkrivanja je li riječ o pranju novca nije nimalo
jednostavan. Pranje novca često je proces koji se odvija na području dviju ili više država što je
jedan od načina da bi se prikrio izvor novca. Stoga je iznimno bitno da svaka država ima
organizirane pravne okvire na razini nacije i u skladu s međunarodnom suradnjom. Hrvatska,
kao članica Europske unije i UN-a obvezana je uskladiti svoje zakone kao i surađivati u cilju
sprečavanja kriminalnih aktivnosti na području države i ostalih članica organizacija. Na kraju
pranje novca uzrokuje i sociološke učinke koji proizlaze iz ekonomskih posljedica. Naime,
materijalne štete nazaduju društvo i vode do moralnih posljedica poput gubitka socijalnog
povjerenja, nejednakost u dostupnosti prilika, negativno raslojavanje društva, rast socijalne
nepravde i frustracija i u krajnosti apatija društva |
| Abstract (english) | Money laundering is a phenomenon of the modern age, that appeared with the existence of a
shadow economy, the main characteristic of which is concealment or intentional failure to
register the realized business. Due to the fact that money laundering is taking place often in the
territory of several countries, and due to technological innovations it is taking more and more
forms and new techniques, the process itself becomes more complex and thus more difficult to
notice. Financial institutions such as banks, auditors, tax advisers and accountants because of
their nature of work, as financial service providers, are being used by mobs at all stages of
money laundering. To successfully prevent money laundering, a series of measures, procedures
and stringent laws are required. It should be emphasized that the process of discovering whether
it is a matter of money laundering is not at all simple. Money laundering is often a process that
takes place in two or more countries, which is one way to conceal the source of money.
Therefore, it is extremely important that every state has organized legal frameworks at the
national level and in accordance with international cooperation. Croatia, as a member of the
European Union and the UN, is obliged to harmonize its laws as well as to co-operate in order
to prevent criminal activities in the territory of the state and other members of organizations. In
the end, money laundering also causes sociological effects that result from economic
consequences. Material damages set back society and lead to moral consequences such as loss
of social trust, inequality in the availability of opportunities, negative stratification of society,
growth of social injustice and frustration and, to the extreme, the apathy of society |
