Pranie brudnych pieniędzy poprzez inwestycje w nieruchomości – wprowadzenie do analizy zjawiska

Piotr Mirowski

doi:10.18778/2391-6478.2.34.07

Authors

Piotr Mirowski Uniwersytet Ekonomiczny w Krakowie, Katedra Procesu Zarządzania https://orcid.org/0000-0002-6866-3439

DOI:

https://doi.org/10.18778/2391-6478.2.34.07

Keywords:

money laundering, economic crime, real estate investments, combating financial and economic crime, financial law

Abstract

Objective: An overview of the basic, practical and theoretical issues related to money laundering, including real estate investment as one of the ways to legalize money from legally sanctioned sources. The aim of the article is also to introduce concepts related to money laundering and issues related to this process that may be the subject of further research.

Methodology/research approach: In the study, the author used a classic analysis of the literature, including traditional and internet sources, and a review of legal regulations.

Results: Money laundering is one of the common, though undesirable, aspects of economic life. Obtaining funds from illegal sources is associated with difficulty of legalizing them, which means that criminal organizations are constantly looking for ways to make it possible. One of these ways is real estate investment. A preliminary overview of the issues related to the discussed topic allows to get to know the essence of the phenomenon and the problems associated with it from the theoretical and practical side, and also indicates the need for further research and its possible direction.

Originality/value: Money laundering is not very often analyzed in the scientific literature, especially in Poland. The analysis of this phenomenon and related concepts can contribute to a more effective fight against it thanks to the understanding of its mechanisms. Like any other economic phenomena, those of a criminal and pathological nature should be investigated, if only because of the selection of institutions and methods to combat them.

Downloads

Download data is not yet available.

References

Chiu Y. N., Leclerc B., Townsley M. (2011), Crime script analysis of drug manufacturing in Clandestine Laboratories: implications for prevention, The British Journal of Criminology, 51 (2), http://dx.doi.org/10.1093/bjc/azr005
Google Scholar DOI: https://doi.org/10.1093/bjc/azr005

Chodnicka P. (2015), Pranie pieniędzy. Regulacje i ryzyko sektora bankowego, Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego, Warszawa.
Google Scholar

Clarke R. V. (1983), Situational Crime Prevention: Its Theoretical Basis and Practical Scope, Crime and Justice, vol. 4, The University of Chicago Press, http://dx.doi.org/10.1086/449090
Google Scholar DOI: https://doi.org/10.1086/449090

Clarke R. V. (1997), Situational Crime Prevention: Successful Case Studies, Harrow and Heston, Guilderland.
Google Scholar

Clarke R. V., Cornish D. B. (1985), Modeling offenders’ decisions: A framework for research and policy w: red. Tonry M., Morris N., Crime and Justice: An annual review of research vol. 6, The University of Chicago Press.
Google Scholar DOI: https://doi.org/10.1086/449106

Cohen L. E., Felson M. (1979), Social change and crime rate trends: a routine activity approach, American Sociological Review, 44 (4), http://dx.doi.org/10.2307/2094589
Google Scholar DOI: https://doi.org/10.2307/2094589

Gilmour N. (2015), Understanding the practices behind money laundering – A rational choice interpretation, Interantional Journal of Law, Crime and Justice, 1-13, http://dx.doi.org/10.1016/j.ijlcj.2015.03.002
Google Scholar DOI: https://doi.org/10.1016/j.ijlcj.2015.03.002

Hobbs D., Hadfield P., Lister S., Winlow S. (2005), Violence and control in the nighttime economy, European Journal of Crime, Law Crime and Justice, 13 (1),
Google Scholar DOI: https://doi.org/10.1163/1571817053558310

Konwencja Rady Europy z 16 maja 2005 r. o praniu, ujawnianiu, zajmowaniu i konfiskacie dochodów pochodzących z przestępstwa oraz o finansowaniu terroryzmu, Dz. U. z 2008 r., Nr 165, poz. 1028.
Google Scholar

Krajowa ocena ryzyka prania pieniędzy oraz finansowania terroryzmu (2019), Ministerstwo Finansów, Warszawa.
Google Scholar

Levi M., Soudijn M. (2020), Understanding the laundering of organized crime money, Crime and Justice 49(1), http://dx.doi.org/10.1086/708047
Google Scholar DOI: https://doi.org/10.1086/708047

Masciandaro D. (2007), Economics of money laundering: A primer, Working Paper No 171, Paolo Baffi Centre, http://dx.doi.org/10.2139/ssrn.970184
Google Scholar DOI: https://doi.org/10.2139/ssrn.970184

Money Laundering & Terrorist Financing Through The Real Estate Sector (2007), Financial Action Task Force.
Google Scholar

Reuter P., Truman E. M. (2004), Chasing dirty money: The fight against money laundering, Petersen Institute for International Economics, Waszyngton.
Google Scholar

Remeur C. (2019), Understanding money laundering through real estate transactions, European Parliamnentary Research Service.
Google Scholar

Sandcastles. Tracing Sanctions Evasion Through Dubai’s Luxury Real Estate Market (2018), C4ADS.
Google Scholar

Tierney J. (2009), Key Perspectives in Criminology, Open Univesity Press, Berkshire.
Google Scholar

Unger B. (2009), Money Laundering. A Newly Emerging Topic on the International Agenda, Review of Law and Economics, vol. 5, no 2, http://dx.doi.org/10.2202/1555-5879.1417
Google Scholar DOI: https://doi.org/10.2202/1555-5879.1417

United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (1988), United Nations Office on Drugs and Crime (UNODC), https://www.unodc.org/unodc/en/commissions/CND/conventions.html [dostęp 06.12.2021]
Google Scholar

Ustawa z dnia 06 czerwca 1997 r. Kodeks Karny, Dz. U. z 2020 r., poz. 1444, art. 299.
Google Scholar

Ustawa z dnia 1 marca 2018 r. o przeciwdziałaniu praniu pieniędzy oraz finansowaniu terroryzmu, Dz. U. z 2018 r., poz. 723, art. 2 ust. 2 pkt. 14).
Google Scholar

Villányi B. (2021), Money Laundering: History, Regualtions, and Techniques, Bar-Ilan University, Ramat Gan, http://dx.doi.org/10.1093/acrefore/9780190264079.013.708
Google Scholar DOI: https://doi.org/10.1093/acrefore/9780190264079.013.708