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̲ÆÍÀÐÎÄͲ ÎÐÃÀͲÇÀÖ²¯ ÒÀ ¯Õ ÐÎËÜ Ó ÏÐÎÒÈIJ¯ ËÅÃÀ˲ÇÀÖ²¯ ÄÎÕÎIJÂ, ÇÄÎÁÓÒÈÕ ÇËÎ×ÈÍÍÈÌ ØËßÕÎÌ |
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30.09.2008 23:12 |
Author: Âåðñòà ˳ë³ÿ Áîãäàí³âíà, àñï³ðàíòêà êàôåäðè êðèì³íàëüíîãî ïðàâà òà ïðîöåñó Ïðèêàðïàòñüêîãî Íàö³îíàëüíîãî Óí³âåðñèòåòó ³ì. Â. Ñòåôàíèêà
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[Criminal law. Criminal process. Criminalistics. Criminology. Criminal-executive right] |
³äìèâàííÿ (ëåãàë³çàö³ÿ) êîøò³â, çäîáóòèõ çëî÷èííèì øëÿõîì, ñòâîðþº ãëîáàëüíó çàãðîçó íàëåæíîìó ôóíêö³îíóâàííþ ñâ³òîâî¿ ô³íàíñîâî¿ ñèñòåìè.
Ó çâ’ÿçêó ç ³ñíóþ÷îþ òåíäåíö³ºþ, ùîäî çðîñòàííÿ ê³ëüêîñò³ çëî÷èí³â, ïîâ’ÿçàíèõ ³ç ëåãàë³çàö³ºþ (â³äìèâàííÿì) êîøò³â, çäîáóòèõ çëî÷èííèì øëÿõîì, òà ñêëàäí³ñòþ ¿õ ðîçñë³äóâàííÿ, ïåðåä òåîð³ºþ êðèì³íàë³ñòèêè äîñèòü ãîñòðî ïîñòຠíåîáõ³äí³ñòü ó ðîçðîáö³ ïðèéîì³â ³ ìåòîä³â áîðîòüáè ³ç âêàçàíèìè çëî÷èíàìè.
Âàãîìà ê³ëüê³ñòü êîøò³â, çäîáóòèõ çëî÷èííèì øëÿõîì, ëåãàë³çóºòüñÿ øëÿõîì â³äâ³äàííÿ ÷èñëåííèõ ðàõóíê³â ó êðà¿íàõ ñâ³òó. Äæåðåëîì òàêèõ áðóäíèõ ãðîøåé ÿê ïðàâèëî âèñòóïàþòü òàê³ ñåðéîçí³ çëî÷èíè, ÿê òîðã³âëÿ íàðêîòèêàìè , òåðîðèçì, êîðóïö³ÿ , ³íø³ ô³íàíñîâ³ çëî÷èíè.
Ñòð³ìêèé ðîçâèòîê òåõíîëîã³é òà êîìóí³êàö³é çðîáèëè ðóõ êîøò³â ñòð³ìêèì òà ëåãêèì.  ñåðåäíüîìó çà ãëîáàëüíèìè îö³íêàìè â³äìèâàºòüñÿ â³ä 500 á³ëüéîí³â äî 1 òðèëüéîíà äîëàð³â â ð³ê.
Êîøòè ìîæóòü ïåðåâîäèòèñÿ ÷åðåç ô³íàíñîâ³ ïîñåðåäí³ àãåíòñòâà, ÷åðåç ô³êòèâí³ ô³ðìè. Ïðîáëåìîþ çëî÷èíö³â, ùî ëåãàë³çóþòü äîõîäè îòðèìàí³ çëî÷èííèì øëÿõîì –º â³äìèòè ãðîø³, òîáòî ïîêàçàòè, ùî ö³ êîøòè ìàþòü ëåãàëüíå ïîõîäæåííÿ.
Ïðîòèä³ÿ â³äìèâàííþ êîøò³â ðîçïî÷èíàºòüñÿ ç êîíòðîëþ äîõîä³â ô³íàíñîâî¿ ñèñòåìè òà ïðåâåíö³¿ àíîí³ìíèõ ÷è ñóìí³âíèõ âêëàä³â.
²ñíóº äâà ïåðñïåêòèâí³ íàïðÿìêè äëÿ ïðîòè䳿 â³äìèâàííÿ êîøò³â:
1. Ïðàâîîõîðîíí³ îðãàíè òà àãåíö³¿;
2. ô³íàíñîâ³ îðãàíè, ùî ìàþòü íà ìåò³ çàõèñò ô³íàíñîâî¿ ñèñòåìè â³ä êðèì³íàëüíîãî âïëèâó.
Çàõèñíà ñèñòåìà êîíòðîëþ â³äìèâàííÿ ãðîøåé ìຠòðè îñíîâí³ åëåìåíòè:
1. Çíàé ñâî¿õ ïîêóïö³â;
2. Äåòåêö³ÿ ñë³äîóòâîðåííÿ ïîõîäæåííÿ ãðîøåé;
3. Çâ³òí³ñòü ïðî ï³äîçð³ë³ òðàíñàêö³¿.
Êàòàë³çàòîðîì åâîëþö³¿ ì³æíàðîäíèõ îðãàí³çàö³é, ùî ñòàëè íà çàõèñò ô³íàíñîâèõ ìàêðî- òà ì³êðî- ñèñòåì ,ñòàâ FATF, ùî áóâ ñòâîðåíèé ó 1989 ðîö³, òîä³ ðåã³îíàëüí³ îðãàíè ªâðîïåéñüêèé Ñîþç, Ðàäà ªâðîïè, Îðãàí³çàö³ÿ Àìåðèêàíñüêèõ øòàò³â àäàïòóâàëè Anti Money Laundering (Ïðîòè â³äìèâàííÿ ãðîøåé) ñòàíäàðò. Âàæëèâó ðîëü â³ä³ãðàëà ÎÎÍ ïðèéíÿâøè: “Êîíâåíö³ÿ ïðîòè íåçàêîííîãî îá³ãó, íàðêîòèê³â òà ïñèõîòðîïíèõ ðå÷îâèí.”,
“̳æíàðîäíà êîíâåíö³ÿ äëÿ ïðèäóøåííÿ òåðîðèçìó.”, “̳æíàðîäíà êîíâåíö³ÿ ïðîòè òðàíñíàö³îíàëüíèõ çëî÷èí³â.”. “G7” ñïðîâîêóâàëà ñòâîðåííÿ «Ôîðóìó Ô³íàíñîâî¿ Ñòàá³ëüíîñò³» ó 1999 ðîö³. "Bassel Ñommittee on Banking supervision" ó 1988 âñòàíîâèëà ïðåâåíö³þ âèêîðèñòàííÿ áàíê³âñüêèõ ñèñòåì ç ëàíêîþ â³äìèâàííÿ êîøò³â, ó 1997 ðîö³ âñòàíîâèëà îñíîâí³ ïðèíöèïè äëÿ åôåêòèâíîãî óïðàâë³ííÿ áàíêàìè. Âèùå ïåðåë³÷åí³ îðãàí³çàö³¿ ñòàëè îñíîâîþ äëÿ ñïîðóäæåííÿ ñèñòåìè ïðîòè䳿 ëåãàë³çàö³¿ äîõîä³â.
Âàãîìó ðîëü ó ïðîòè䳿 â³äìèâàííÿ ãðîøåé â³ä³ãðàþòü òàê³ îðãàí³çàö³¿ ÿê ªâðîïîë òà ²íòåðïîë. Ó êîæí³é êðà¿í³ ñòâîðþþòüñÿ îðãàí³çàö³¿ íà çðàçîê Óêðà¿íñüêîãî ̳í³ñòåðñòâà ìîí³òîðèíãó –Ô³íàíñîâî ðîçâ³äóâàëüíèé îðãàí FIU. Ñë³ä çàóâàæèòè, ùî ó ÑØÀ òàêèõ àãåíö³é ñîòí³. Âîäíî÷àñ íà ñâ³òîâ³é àðåí³ â³ä³ãðàþòü âàãîìó ðîëü ó áîðîòüá³ ç â³äìèâàííÿì ãðîøåé îðãàí³çàö³¿ , ùî ñòâîðåíí³ ç ö³ëëþ âèÿâëåííÿ øàõðàéñòâà òà çàõèñòó áþäæåòó êðà¿íè (Anti Fraud Office) â³ä çëî÷èííèõ ïîñÿãàíü. Ïðîáëåìà íàëåæíîãî ì³æíàðîäíîãî ñï³âðîá³òíèöòâà – öå â³äñóòí³ñòü íàëåæíîãî ìåõàí³çìó ñï³âïðàö³, à ñàìå äåòàë³çîâàíèõ äâîõ ÷è áàãàòîñòîðîíí³õ óãîä, ùî äîçâîëÿþòü â÷èíÿòè êîíêðåòí³ ä³¿ íà òåðèòî𳿠êðà¿íè, êîòðà º ñòîðîíîþ óãîäè; îáì³íó ³íôîðìàö³¿ ì³æ íèìè; ïðîçîðîñò³ ôóíêö³îíóâàííÿ òà ñòðóêòóðè FIU.  äåêîòðèõ êðà¿íàõ âîíè º êîðóìïîâàíèìè , ÷è âçàãàë³ â³äñóòí³.
˳òåðàòóðà:
1. Ìîë÷àíîâà Ò., Íåêðàñîâ Â., Êîðñóí Ñ., Óñàò³é Ã., Ïðîòèâîäåéñòâèå îòìûâàíèþ äåíåã: óêðàèíñêî-ðîññèéñêèé îïûò: Ìîíîãðàô³ÿ– Ê.:ÊÍÒ,2007.238ñ.,Ñ.201
2. National Crime Authority, Taken to the cleaners: money laundering in Australia, Canberra Australian Government Publishing Service, 1991, Vol.l, p.31
3. Íåêðàñîâ Â.À., Áîðåöü Ë.Â., Ìèðîíåíêî Ñ.Þ. Âèÿâëåííÿ ëåãàë³çàö³¿ (â³äìèâàííÿ ) äîõîä³â, îäåðæàíèõ çëî÷èííèì øëÿõîì (îïåðàòèâíî-ðîçøóêîâèé àñïåêò): Ê., Âèäàâíè÷èé ä³ì «Ñê³ô», ÊÍÒ, 2008.-88ñ., Ñ.8
4. Zund A. Geldwascherei: Motive-Formen-Advehr, in : Der Schwezer Tren-hander 9/1990. S.403-408
5. www.vuzlib.net/beta3/html/1/3132/3259/
6. Drage J Countering Money Money Laundering”, Bank of England Quarterly Bulletin, November 1992 p. 420.
7. Muller C. Geldwascherei Motive-Formen-Abvehr.S.122
8. Ìàòóñîâñêèé Ã.À. Ýêîíîìè÷åñêèå ïðåñòóïëåíèÿ: êðèìèíàëèñòè÷åñêèé àíàëèç. — Õàðüêîâ: Êîíñóì, 1999. — 480 ñ.,Ñ. 405-415.
9. http://www.laundryman.u-net.com/page6_mlmeth.html
10. Money laundering : guidance notes for mainstream banking lending and deposit taking activities, London, Joint Money laundering Steering Group, 1993, paragraph 8
11. Âîëîáóºâ À.Ô. Ïðîáëåìè ìåòîäèêè ðîçñë³äóâàííÿ ðîçêðàäàíü ìàéíà â ñôåð³ ï³äïðèºìíèöòâà. – Õàðê³â: Âèä-âî Óí-òó âíóòð. ñïðàâ, 2000. - 325 c.,Ñ.81
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