MONEY LAUNDERING AND WAYS OF DEALING WITH IT

著者

  • Georgios Kontogeorgis Hellenic Open University, Patras, Greece

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https://doi.org/10.46827/ejpss.v8i2.1916

キーワード:

money laundering、 corruption、 ways of laundering、 tax evasion

要旨

Money laundering is a tactic used by money launderers in order to legalise money they have acquired illegally. Laundering is a global phenomenon, and its impact is extremely important for the well-being of a country and its citizens. The methodology of the research is a literature review. More specifically, articles from international scientific journals, studies from international organizations and reputable websites are studied. The importance of the issue lies in the fact that illegal activities account for a significant proportion of the world's GDP. Most of this money comes from illicit activities such as drugs, terrorist financing, trafficking in women and smuggling, the results of which have a significant impact on the societies of states. The main conclusions of the article are that money laundering is an area that affects tax revenues and, by extension, the well-being of citizens. For this purpose, there are international organizations that deal with money laundering practices and ways to combat them. The ways of money laundering are many and should be carefully studied by the supervisory authorities in order to deal with them. International cooperation at the state level, the specialization of personnel, staff training with a particular emphasis on new technologies, the criminalization of duty breaches, and the obligation of financial institutions to provide information are among the most effective tools in combating money laundering.

著者略歴

  • Georgios Kontogeorgis、 Hellenic Open University, Patras, Greece
    Georgios Kontogeorgis holds a Bachelor's degree in Public Administration with a focus on Public Economics from Panteion University, a Master's in Accounting and Finance from the Athens University of Economics and Business, a Master's in Tourism Business Administration from the Hellenic Open University, and a PhD in Internal Auditing from Panteion University. Additionally, he is a certified adult educator and holds certifications in distance education and pedagogical training. He has extensive experience in accounting and auditing within both public and private sectors, having worked as the Head of Administrative Support and Judicial Department and Deputy Director at the Corfu Customs of the Independent Authority for Public Revenue. He has also worked as an internal auditor at the Ionian University. His teaching experience spans several institutions, including Panteion University, the Hellenic Open University, and the Ionian University, among others. He has presented at scientific conferences and published works in international journals on topics such as internal auditing, taxation, corporate governance, financial crimes, money laundering, and forensic accounting. He is a member of the Economic Chamber of Greece and the Hellenic Institute of Internal Auditors, and has held roles in research and innovation councils.

参考文献

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発行日

2025-03-31

巻号

巻 8 号 2 (2025)

セクション

Articles