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Theoretical basis for detection of legalisation of proceeds of criminal activity

Author

Listed:
  • Jozef Stieranka

    (Academy of the Police Force in Bratislava, Department of Criminal Police)

  • Stanislav Backa

    (Pan-European University, Faculty of Economics and Entrepreneurship)

Abstract

If we intend to prevent the negative impacts of legalisation of proceeds of criminal activity on the legal financial system and entire economy of a country, it is necessary to safeguard the efficient detection of specific crimes involving legalisation of proceeds of crime. In this respect, knowledge of the theoretical basis of detection dealt with in the first part of the paper, which represents specific criminalistic and security activity, is essential. Detection of legalisation of proceeds of crime has specific features that are based on several determinants. One of those determinants is the legalisation indicator that is deeply encoded in the mode used to commit this kind of crimes. The second part of this paper deals with the modus operandi involved in legalisation of proceeds of crime.

Suggested Citation

  • Jozef Stieranka & Stanislav Backa, 2018. "Theoretical basis for detection of legalisation of proceeds of criminal activity," ACTA VSFS, University of Finance and Administration, vol. 12(2), pages 140-164.
    • Handle: RePEc:prf:journl:v:12:y:2018:i:2:p:140-164
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    File URL: https://www.vsfs.cz/periodika/acta-2018-2-03.pdf
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    More about this item

    Keywords

    legalisation of proceeds of criminal activity; crime detection; criminalistic and security activities; crime identifcation; indicator of legalisation of proceeds of criminal activity;
    All these keywords.

    JEL classification:

    • K14 - Law and Economics - - Basic Areas of Law - - - Criminal Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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