Top.Mail.Ru
Preview

UPRAVLENIE / MANAGEMENT (Russia)

Advanced search

Analysis of the methods and trends of money laundering by import – export transactions

https://doi.org/10.26425/2309-3633-2021-9-3-56-66

Abstract

The article discusses the urgent problem of money laundering. In an effort to circumvent the law and avoid justice, seeking to circumvent the law and avoid justice, criminals resort to a wide variety of ways and methods of money laundering. However, typical patterns or patterns in the organization of shadow financial services schemes can be traced. The study of typologies of money laundering is considered by the international anti-money laundering community as one of the areas that ensure the strategic superiority of state bodies in the fight against this phenomenon.

The purpose of the study is to identify trends in money laundering in foreign economic transactions and methods of counteraction. The research method is typological analysis. For a long time, the study of typologies in financial monitoring was of an empirical nature, an attempt was made in this article to systematize and scientifically interpret the accumulated knowledge. The article examines examples of typologies of export-import transactions, including “carousel” commodity schemes, highlights the indicators of this type of money laundering schemes. The regulatory authorities can adopt the research results.

About the Author

Ju. M. Beketnova
Financial University
Russian Federation

Cand. Sci. (Tech.)

49, Leningradsky prospekt, GSP-3, Moscow, 125993



References

1. Akimova O.V. (2015), “The use of typological research in the system of internal financial monitoring”, Economic Bulletin of Donbass, vol. 42, no. 4, pp. 93–99.

2. Animitsa P.E., Novikova N.V., and Hodus V.V. (2009), “Typology as a method for studying the socio-economic development of regions”, Journal of the Ural State University of Economics, vol. 23, no. 1, pp. 52–59. (In Russian).

3. Aron A. (1993), Democracy and totalitarianism, Transl. from French by G. I. Semenov, Lit.-ed. RIF Studio, Moscow, Russia, 301 p. (In Russian).

4. Avdiyskiy V.I. (2012), “Economic analysis of law”, Bulletin of Financial University, no. 2 (68), pp. 101–107. (In Russian).

5. Baum S. (2012), “Value typology in cost-benefit analysis”, Environmental Values, no. 21 (4), pp. 499–524.

6. Beketnova J.M. (2021), “Analysis oftypologies of money laundering infulfillment of export transactions”, Upravlenie / Management, vol. 9, no. 1, pp. 72–79. (In Russian). https://doi.org/10.26425/2309- 3633-2021-9-1-72-79

7. Beketnova Yu.M., Prikazchikova G.S., and Prikazchikova A.S. (2016), “Modification of the T. Saati Hierarchy Analysis method in order to improve the risk management system of the Federal Customs Service”, Vestnik of Russian Customs Academy [The Russian Customs Academy Messenger], no. 3, pp. 128–136. (In Russian).

8. Buts B., Drobyshevskii S., Kochetkova O., Mal’ginov G., Petrov V., Fedorov G., Khekht A., Shekhovtsov A., and Yudin A. (2002), Typology of Russian regions, Russian-Canadian Consortium for Applied Economic Research, Moscow, Russia. (In Russian).

9. Durkheim D.É. (1991), The division of labor in society [De la division du travail social], Transl. from French, Nauka, Moscow, Russia. (In Russian).

10. Ferwerda J., and Kleemans E.R. (2018), “Estimating money laundering risks: An application to business sectors in the Netherlands”, European Journal on Criminal Policy and Research, no. 25, pp. 45–62. https://doi.org/10.1007/s10610-018-9391-4

11. Galbraith J.K. (2009), The new industrial state, Transl. from English, AST, Moscow; Transitkniga Saint Petersburg, Russia, 336 p. (In Russian). https://doi.org/10.2307/j.ctvcm4hjz

12. Gladkikh V.I. (2014), Countering corruption in the public service, Yurlitinform, Moscow, Russia. 212 p.

13. Hall C. M. (2011), “Atypology of governance and its implications for tourism policy analysis”, Journal of Sustainable Tourism, тo. 19 (4–5), рp. 437–457. https://doi.org/10.1080/09669582.2011.57 0346

14. Hatta M., and Astuti T. (2018), “The economic growth pattern analysis of Ajatappareng region using Klassen typology approach”, International Journal of economics, commerce and management, vol. 6, issue 9, pp. 672–686.

15. Hofstede G., Hofstede G.J., and Minkov M. (2010), Cultures and organizations: software of the mind, 3d edithion. McGrawHill Education. https://doi.org/10.1108/13685201211194745

16. Irwin A., Choo K.-K. R. and Liu L. (2011), “An analysis of money laundering and terrorism financing typologies”, Journal of Money Laundering Control, no. 15 (1), pp. 85–111. https:// doi.org/10.1108/13685201211194745

17. Kiselev I.A. (2004), Criminal liability for legalization (laundering) of money or other property acquired by illegal means, and problems of its implementation: Disertation… Cand. Sci (Law), Moscow, Russia.

18. Marks K., and Engels F. (1968), Letters about “Capital”, The Institute of Marxism-Leninism under the Central Committee of the CPSU, Politizdat, Moscow, USSR, 744 p. (In Russian).

19. Mikhneva S.G., Ryzhkova Yu.A., and Petrukhina E.O. (2013), “Typology of the informal sector of the economy”, University proceedings. Volga region. Social sciences, no. 4 (28), pp. 227– 238. (In Russian).

20. Nekhaichuk D.V. [et al]. (2017). Topical issues of state financial monitoring: theoretical and applied aspects: collectiv monograph, Nekhaychuk D.V., Nekhaychuk Y.S., Surnina K.S. Klimchuk S.V., Voroshilo V.V., Gvarliani T.E., Vorobey E.K., Oborin M.S., Gurova V.A., Shvets Yu.Yu., Vorobets T.I., Nekhaychuk E.V., Tumanova E.A., Korchinskiy V.E., Pozharitskaya I.M., ARIAL, Simferopol, Crimea, 278 p.

21. Parsons T. (1993), “The concept ofsociety: components and their relationship”, TESIS, vol. 1, no. 2, pp. 94–122. (In Russian).

22. Pimenov N.А. (2011), “Corruption problems in Russia”, Bulletin of the Financial University, no. 4 (64), pp. 21–26. (In Russian).

23. Prikazchikova A.S., Prikazchikova G.S., Krylov G.O., and Beketnova Yu.M. (2017), “The methodology of revealing the schemes of legalizing the criminal incomes using foreign trade operations”, Vestnik of Russian Customs Academy [The Russian Customs Academy Messenger], no. 2, pp. 89–99. (In Russian).

24. Reganati F., and Oliva M. (2017), “The determinant of money laundering: Evidence from Italian regions”, International Scientific Conference “Contemporary Issues in Business, Management and Education”, Faculty of Business Management at Vilnius Gediminas Technical University on May 11–12, 2017, pp. 5–15. https://doi.org/10.3846/cbme.2017.015

25. Revenkov P.V., and Lipatov A.O. (2017), “Electronic payment services and anti-money laundering”, Russian Journal of Money and Finance (Money and Credit), no. 12, pp. 73–77. (In Russian).

26. Ritzer G. (2002), Contemporary sociological theories, St. Petersburg, Russia. (In Russian).

27. Rusanov G.A. (2017), Combating the legalization (laundering) of criminal proceeds, Yurait, trasl. from French, Librokom, Moscow, Russia, 157 p. (In Russian).

28. Sen-Simon A. (2011), Catechism of industrialists. Catechism of industrialists or system of positive politics, Moscow, Russia, 176 p. (In Russian).

29. Shediy M.V. (2013), Corruption relations in modern society: sociological analysis, Orel RANEPA, 152 с.

30. Zubkov V.A., and Osipov S.K. (2007), The Russian Federation in the international system of combating the legalization (laundering) of proceeds of crime and the financing of terrorism, Gorodets Publ. House, Moscow, 752 с. (In Russian).


Review

For citations:


Beketnova J.M. Analysis of the methods and trends of money laundering by import – export transactions. UPRAVLENIE / MANAGEMENT (Russia). 2021;9(3):56-66. (In Russ.) https://doi.org/10.26425/2309-3633-2021-9-3-56-66

Views: 530


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 2309-3633 (Print)
ISSN 2713-1645 (Online)