Prevention, Tracking and Regulation of Money Laundering in Contemporary Financial System

U ovom diplomskom radu se istražuje kako spriječiti, pratiti i regulirati pranje novca u suvremenom financijskom sustavu. Definirani su osnovni pojmovi (novac i pranje novca), evolucija pojma pranja novca te faze i tehnike pranja novca. U radu se naglašava važnost prepoznavanja rizika kao dijela prevencije pranja novca, važnost stvaranja međunarodnih propisa i odredbi pomoću kojih Europska Unija prati i kontrolira ovu pojavu, odnosno nezakonitu aktivnost. Prati se razvoj Preporuka Stručne skupine za financijsko djelovanje, od originalnih iz 1990. godine do danas te usavršavanje Direktiva Europske Unije. U kontekstu toga izdvojene su neke „crne liste“ kako bi se prikazao utjecaj samih propisa vezanih za sprječavanje pranja novca na države članice Stručne skupine za financijsko djelovanje. Opisan je proces pokretanja same istrage u slučaju sumnje na pranje novca kao i hrvatski normativni okvir protiv pranja novca. Hrvatski normativni okvir prati međunarodne standarde i standarde Europske Unije. Također se istražuje uloga Interneta i kako napredak tehnologije s jedne strane pomaže u borbi protiv pranja novca, a s druge strane olakšava samu aktivnost pranja novca.This paper investigates how to prevent, monitor and regulate money laundering in the modern financial system. The basic concepts (money and money laundering), the evolution of the concept of money laundering and the stages and techniques of money laundering are defined. The paper emphasizes the importance of recognizing risk as part of money laundering prevention, the importance of creating international regulations and provisions by which the European Union monitors and controls this phenomenon, that is, illegal activity. It follows the development of the Recommendations of Financial Action Task Force on Money Laundering (FATF), from its beginnings in 1990. to the present, and the refinement of EU Directives. In the context of this, some "blacklists" have been set aside to reflect the impact of the anti-money laundering regulations themselves on the Member States of the Financial Action Task Force on Money Laundering. The process of initiating the investigation into suspected money laundering is described, as is the Croatian normative framework against money laundering. Croatia's regulatory framework follows international and European Union standards. The role of the Internet is also explored and how the advancement of technology on the one hand helps to combat money laundering and, on the other, facilitates money laundering activity itself