| Abstract | Pranje novca i financiranje terorizma u današnjem svijetu jedan je od problema s kojim se subjekti svih razina i sredina susreću u svom svakodnevnom radu a koje se kao aktivnosti provode putem različitih vrsta transakcija, pa tako i sumnjivim transakcijama. Zbog same prirode sumnjivih transakcija one predstavljaju povećani rizik od pranja novca i financiranja terorizma pa tako i prouzročavanja velikih financijskih poteškoća raznim obveznicima zbog čega im treba posvetiti posebnu pažnju. Uvodno odnosno u prvom dijelu završnog rada, kroz pojašnjenje pranja novca i financiranja terorizma dati će se kontekst transakcijama pomoću kojih se iste aktivnosti izvršavaju te prikazati njihova povezanost. Nadalje kroz faze pranja novca prikazati će se u kojoj fazi je najjednostavnije tj. koja faza pranja novca je najpogodnija za provođenje sumnjivih transakcija odnosno pranja novca i financiranja terorizma. U drugom dijelu završnog rada posvetiti će se detaljnjom objašnjenju sumnjivih transakcija, njihovoj kompleksnosti, namjeri i samoj funkciji odnosno cilju, posljedice koje mogu prouzročiti te na primjerima usporediti RH s nekim drugim državama u odnosu na efikasnost u borbi protiv sumnjivih transakcija, također, praksa će se prikazati putem prijava sumnjivih transakcija u posljednjih nekoliko godina. Isto tako, proći će se i detaljnije opisati različite tehnike i vrste te sredstva za sprječavanje, reduciranje i suzbijanje sumnjivih transakcija, njihove učestalosti te uspješnosti provođenja. |
| Abstract (english) | Money laundering and the financing of terrorism in today's world are one of the problems that entities of all levels and backgrounds face and meet with in their daily work, which as activities are carried out through various types of transactions, including suspicious transactions. Due to the very nature of suspicious transactions, they represent an increased risk of money laundering and financing of terrorism, thus causing major financial difficulties for various taxpayers, which is why special attention should be paid to them. In the introduction, that is, in the first part of this final project, through the clarification of money laundering and financing of terrorism, the context will be given to the transactions by means of which the same activities are carried out and their connection will be shown. Furthermore, through the stages of money laundering, it will be shown which stage is the simplest, i.e. which stage of money laundering is the most suitable for carrying out suspicious transactions, i.e. money laundering and terrorist financing. In the second part of the final project, a detailed explanation of suspicious transactions, their complexity, intention and the very function or goal, the consequences they can cause, and examples will be given to compare the Republic of Croatia with some other countries in relation to the effectiveness in the fight against suspicious transactions. Also, practice will be shown through reports of suspicious transactions in the last few years. Likewise, various techniques and types and means for preventing, reducing and suppressing suspicious transactions, their frequency and successful implementation will be described in more detail. |
