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master's thesis
Pranje novca i značaj poreznih savjetnika u sustavu spječavanja pranja novca
Zagreb: University of Zagreb, Faculty of Law, 2022. urn:nbn:hr:199:493544
Herek, Vedrana
University of Zagreb
Faculty of Law
Financial Law and Financial Science

Institutional repository: Repository Faculty of Law University of Zagreb

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Herek, V. (2022). Pranje novca i značaj poreznih savjetnika u sustavu spječavanja pranja novca (Master's thesis). Zagreb: University of Zagreb, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:199:493544

Herek, Vedrana. "Pranje novca i značaj poreznih savjetnika u sustavu spječavanja pranja novca." Master's thesis, University of Zagreb, Faculty of Law, 2022. https://urn.nsk.hr/urn:nbn:hr:199:493544

Herek, Vedrana. "Pranje novca i značaj poreznih savjetnika u sustavu spječavanja pranja novca." Master's thesis, University of Zagreb, Faculty of Law, 2022. https://urn.nsk.hr/urn:nbn:hr:199:493544

Herek, V. (2022). 'Pranje novca i značaj poreznih savjetnika u sustavu spječavanja pranja novca', Master's thesis, University of Zagreb, Faculty of Law, accessed 01 December 2024, https://urn.nsk.hr/urn:nbn:hr:199:493544

Herek V. Pranje novca i značaj poreznih savjetnika u sustavu spječavanja pranja novca [Master's thesis]. Zagreb: University of Zagreb, Faculty of Law; 2022 [cited 2024 December 01] Available at: https://urn.nsk.hr/urn:nbn:hr:199:493544

V. Herek, "Pranje novca i značaj poreznih savjetnika u sustavu spječavanja pranja novca", Master's thesis, University of Zagreb, Faculty of Law, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:199:493544

Metadata
TitlePranje novca i značaj poreznih savjetnika u sustavu spječavanja pranja novca
Title (english)Money laundering and the importance of tax advisors in the money laundering prevention system
AuthorVedrana Herek
MentorTereza Rogić Lugarić (mentor)
Committee memberTereza Rogić Lugarić (predsjednik povjerenstva)
Committee memberHrvoje Arbutina (član povjerenstva)
Committee memberIrena Klemenčić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Law
(Financial Law and Financial Science)
Zagreb
Defense date and country2022-09-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
U ovom diplomskom radu biti će najprije objašnjen pojam pranja novca, razvitak pranja novca kroz povijest te će se prikazati proces pranja novca kroz njegove različite faze. S obzirom da se posljednjih godina fokus „perača“ novca preusmjerio s financijskog sektora na samostalne profesije, došlo je do uvrštavanja samostalnih profesija, uključujući poreznih savjetnika u sustav sprječavanja pranja novca. S obzirom da se rad odnosi na značaj poreznih savjetnika u sustavu sprječavanja pranja novca, objašnjena je i porezno-savjetnička djelatnost te prava i obveze poreznih savjetnika prema Zakonu o poreznom savjetništvu i Komora poreznih savjetnika. U radu je također naveden zakonodavni okvir samostalnih profesija u sustavu sprječavanja pranja novca na međunarodnoj razini, a kasnije i na nacionalnoj razini, s većim fokusom na Zakon o sprječavanju pranja novca i financiranja terorizma, gdje se pojašnjavaju mjere i radnje koje porezni savjetnici poduzimaju radi sprječavanja pranja novca. Naposljetku je navedena statistička analiza prijavljenih sumnjivih transakcija poreznih savjetnika kako bi se mogao izvesti zaključak njihova značaja u sustavu sprječavanja pranja novca.
Abstract (english)
This thesis will firstly explain the concept of money laundering, development of money laundering through history and the process of money laundering through its various stages. In recent years the focus of money launderers has shifted from the financial sector to independent professions and therefore independent professions, including tax advisors were included in the money laundering prevention system. It will also be explained the rights and obligations of tax advisors according to the Law on tax consultancy and the Chamber of tax advisors. The thesis also states the legislative framework of independent professions in the money laundering system at the international level and later at the national level, with a bigger focus on the Law on preventing money laundering and financing of terrorism. Finally, a statistical analysis of the reported suspicious transactions from tax advisors was provided in order to be able to conclude their importance in the money laundering prevention system.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:199:493544
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-09-22 09:58:15