| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 6.66 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O estudo do tema «Branqueamento de Capitais», com enfoque nas atividades ilegais que lhe dão origem, são temas de grande importância na atualidade. Estima-se que a indústria clandestina do branqueamento de capitais (BC) constitua um dos maiores negócios do mundo, envolvendo montantes dificilmente quantificáveis, mas, seguramente bastante elevados. Tratando-se de uma realidade transnacional em que uma parte significativa dos valores circula na economia paralela, e uma vez que são obtidos de forma ilícita, é compreensível o impacto negativo que esta realidade tem a nível mundial. A adoção de medidas de combate ao BC revela-se cada vez mais urgente, quando se verifica as proporções que o BC assume, nos dias de hoje. As antigas formas de atuação foram ultrapassadas e agora existe uma nova realidade em que a globalização das tecnologias impulsionou o alargamento das atividades criminosas e das suas organizações. O BC assume-se, assim, como uma realidade cada vez mais complexa e por isso mais difícil de detetar. Embora exista, em termos nacionais e internacionais, enquadramento legal com o intuito de combater este crime, esta finalidade só é alcançada se os diferentes agentes, financeiros e não financeiros, conhecerem a sua abrangência, souberem identificar indícios que façam suspeitar de ilicitudes e conhecerem os principais circuitos utilizados pelos branqueados. Compete assim, às diversas entidades, conhecerem os variados mecanismos do branqueamento de vantagens de proveniência ilícita, bem como os deveres que devem ser cumpridos para evitar potenciais situações que, a ocorrerem, poderão causar prejuízos significativos aos diversos agentes económicos.
The subject of 'Money Laundering', focusing on illegal activities that give genesis to it, are issues of great importance today. It is estimated that the illegal industry of money laundering is one of the largest businesses in the world, involving amounts that are equally difficult to quantify, but that are certainly quite high. In the case of a transnational reality within which a significant portion of the amounts circulate in the informal economy, since they are obtained illegally, it is understandable the negative impact that this reality has worldwide. The adoption of control measures to money laundering proves to be increasingly urgent today. Old procedures were outdated and there is now a new reality in which the globalization of technologies, spurred the expansion of criminal activities and their organizations. The money laundering is becoming, an increasingly complex reality and therefore more difficult to detect. Although there is, in national and international terms, a legal framework to prevent this crime, this purpose is achieved only if the different financial and non - financial agents know their scope, recognize how to identify indications of the suspected illegal activity and distinguish the main circuits used by the money launders. It is the duty of numerous entities to know the various mechanisms of the illicitly originated benefits from money laundering, as well as the duties that must be met to avoid potential situations that if they occur, may cause significant damages to several economic agents.
The subject of 'Money Laundering', focusing on illegal activities that give genesis to it, are issues of great importance today. It is estimated that the illegal industry of money laundering is one of the largest businesses in the world, involving amounts that are equally difficult to quantify, but that are certainly quite high. In the case of a transnational reality within which a significant portion of the amounts circulate in the informal economy, since they are obtained illegally, it is understandable the negative impact that this reality has worldwide. The adoption of control measures to money laundering proves to be increasingly urgent today. Old procedures were outdated and there is now a new reality in which the globalization of technologies, spurred the expansion of criminal activities and their organizations. The money laundering is becoming, an increasingly complex reality and therefore more difficult to detect. Although there is, in national and international terms, a legal framework to prevent this crime, this purpose is achieved only if the different financial and non - financial agents know their scope, recognize how to identify indications of the suspected illegal activity and distinguish the main circuits used by the money launders. It is the duty of numerous entities to know the various mechanisms of the illicitly originated benefits from money laundering, as well as the duties that must be met to avoid potential situations that if they occur, may cause significant damages to several economic agents.
Description
Mestrado em Contabilidade e Gestão das Instituições Financeiras
Keywords
Branqueamento de capitais Terrorismo Droga Fraude fiscal Dinheiro ilícito Lavagem de dinheiro Crime organizado Prevenção Segurança Organizações governamentais Organizações não-governamentais Justiça Money Laundering Terrorism Drug Tax fraud Illegal Money Organized Crime Prevention Security Governmental organizations Non-governmental organizations Justice