Naslov (eng)

MONEY LAUNDERING FROM TAX EVASION IN SERBIA AND ITS NEIGHBOURING COUNTRIES: A LEGAL CONVERGENCE?

Autor

Miletić, Snežana
Radić, Siniša
Bajović, Vanja

Publisher

Opis (eng)

Abstract: The legal concept of money laundering varies across jurisdictions and international instruments, leading to no universally accepted definition of its constitutive acts or perpetrators. Generally, money laundering involves 'processing' criminal proceeds from a predicate crime, with the aim of concealing their illicit origin. In 2012, the Financial Action Task Force (FATF) included tax crimes among predicate offenses for money laundering but left individual states to define the scope and seriousness of such crimes. This paper examines how neighbouring countries of the Republic of Serbia have incorporated FATF Recommendations into their criminal codes, particularly regarding tax evasion. It also considers the role of European Union membership in shaping these definitions.

Jezik

engleski

Datum

2025

Licenca

Ovo delo je licencirano pod uslovima licence
Creative Commons CC BY-NC-SA 4.0 - Creative Commons Autorstvo - Nekomercijalno - Deliti pod istim uslovima 4.0 International License.

http://creativecommons.org/licenses/by-nc-sa/4.0/legalcode

Predmet

Key words: money laundering, tax evasion, predicate crime, FATF Recommendations, Criminal Code, EU law, comparative criminal law

Deo kolekcije (1)

o:28218

Ekonomski fakultet