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Scientific paper - Original scientific paper
MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES
In: Interdisciplinary management research XIX. / Erceg, Aleksandar (Ed.). Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2023. pp. 570-587. urn:nbn:hr:227:777549
Aljinović, Nevena; Bartulović, Marijana

Institutional repository: Repository of University Department for Forensic Sciences

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Aljinović, N. & Bartulović, M. (2023). MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES. In A. Erceg, (Ed.), Interdisciplinary management research XIX (pp. 570-587). Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:777549

Aljinović, Nevena and Marijana Bartulović. "MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES." Interdisciplinary management research XIX, edited by Aleksandar Erceg, Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2023, pp. 570-587. https://urn.nsk.hr/urn:nbn:hr:227:777549

Aljinović, Nevena and Marijana Bartulović. "MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES." In Interdisciplinary management research XIX, 570-587. Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2023. Accessed 2024 August 06. https://urn.nsk.hr/urn:nbn:hr:227:777549

Aljinović, N. and Bartulović, M. (2023) 'MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES', in Erceg, A. (ed.), Interdisciplinary management research XIX, Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, Osijek, pp. 570-587. Available at: https://urn.nsk.hr/urn:nbn:hr:227:777549 (Accessed 06 August 2024)

Aljinović N, Bartulović M. MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES. In: A. Erceg, ed. Interdisciplinary management research XIX. Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku; 2023. Pp. 570-587. [cited 2024 August 06] Available at: https://urn.nsk.hr/urn:nbn:hr:227:777549

N. Aljinović and M. Bartulović, "MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES", Interdisciplinary management research XIX, A. Erceg, Ed. Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2023. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:227:777549 [Accessed: 06 August 2024]

Metadata
Title (english)MONEY LAUNDERING – COMPARATIVE ANALYSIS OF TAX EVASION AS A PREDICATE CRIME IN THE EU MEMBER STATES
AuthorNevena Aljinović
AuthorMarijana Bartulović
EditorAleksandar Erceg
Author's institutionUniversity of Split
University Department of Forensic Sciences
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract (english)
Tax evasion and money laundering are two global phenomena whose individual characteristics are intertwined, striving for the same goal and causing far-reaching adverse consequences on economic stability. Some jurisdictions explicitly norm tax evasion as a predicate crime offense of money laundering, while others norm that the predicate criminal offense is any behavior that results in illegally acquired financial gain. Considering that tax evasion is not necessarily characterized by the illegal acquisition of hidden profits, some legislations are skeptical regarding the positioning of tax evasion as a predicate crime offense of money laundering. As a result of the above, the understanding of tax evasion as a de facto predicate crime of money laundering may not be in accordance with certain jurisdictions, such as the USA, which uses a narrower definition of money laundering than the one used by the FATF. Still, individual EU Member States' laws sufficiently broadly regulate money laundering and predicate crimes that (almost) any tax evasion can be prosecuted as a predicate crime of money laundering. This paper uses an interdisciplinary approach to analyze money laundering and tax evasion, and the legal and economic aspects of the issue are presented. This paper aims to argue some of the recent trends in money laundering as well as to compare the predicate crime of tax evasion in EU Member States to reveal the differences and their potential impact on the final result of processing money laundering. The paper's contribution is in comparative, cross-country analysis of regulation related to money laundering and tax evasion in the EU Member States with emphasis on analysis of penalties for these criminal offenses. Understanding differences in national regulations regarding tax evasion and money laundering is crucial for making further steps to combat them and harmonize regulations.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Publication titleInterdisciplinary management research XIX
Numberingpp. 570-587
p-ISSN1847-0408
URN:NBNurn:nbn:hr:227:777549
Publication2023
ConferenceTitle: 19th Interdisciplinary Management Research
Acronym: IMR 2023
Location: Osijek, Croatia
Start date: 2023-09-28
End date: 2023-09-30
Assembly type: Lecture
Type of resourceText
PublisherEkonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku
Publishing placeOsijek
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-07-08 10:35:34