METHODOLOGICAL AND STATUTORY ASSUMPTIONS OF MONEY LAUNDERING RESEARCH

U ovom radu prikazane su osnovne karakteristike kaznenog djela pranja novca, njegova definicija, proces pranja novca u fazama i metode pranja novca putem pravnih i fizičkih osoba. Obuhvaćena je i postojeća pravna regulativa u Republici Hrvatskoj, te zakonski definirane uloge svih institucija uključenih u borbu protiv pranja novca na državnoj razini, koje sukladno Zakonu o sprječavanju pranja novca i financiranja terorizma provode određene postupke, analize i procjene rizika kako bi na vrijeme otkrili i spriječili pranje novca i financiranje terorizma.This paper presents the basic characteristics of the criminal offense of money laundering, its definition, the process of money laundering in stages and methods of money laundering through legal entities and individuals. The existing legal regulations in the Republic of Croatia are also included, as well as the legally defined roles of all institutions involved in the fight against money laundering at the state level, which in accordance with the Law on Prevention of Money Laundering and Terrorist Financing carry out certain procedures, analyzes and risk assessments. prevent money laundering and terrorist financing