Definitions of Financial Intelligence Units Models in Preventing Laundering Proceeds of Crime and Financing of Terrorism and Comparison of These Models
Keywords:
Laundering of Proceeds of Crime, Terrorist Financing, Finansial Intelligence Unit, Combating, CrimeAbstract
The basis of combating laundering of proceeds of crime and financing of terrorism is based on the collection, analysis and evaluation of suspects, business and activities, and the distribution of the intelligence that emerges as a result of this evaluation at the national and international level. Based on this basis, financial intelligence units have been established in order to ensure the effective fulfillment of these functions. However, reasons such as the lack of an internationally accepted financial intelligence model and the fact that countries have different institutional structures, financial sizes and constitutional systems have led to the emergence of different financial intelligence models. Each country has preferred different financial intelligence models according to their structures and needs while establishing and developing their financial intelligence units. When financial intelligence models are examined in the international arena, it is seen that there are basically four financial intelligence unit models. These; administrative type financial intelligence model, law enforcement (law enforcement type/police type) financial intelligence model, forensic or judicial financial intelligence model and hybrid (mixed) type financial intelligence model. In this study, these financial intelligence models are explained and the definitions of these models, the examples of the countries in which they are applied, their advantages and disadvantages are compared.
References
Alhassan, A. (2011). Money laundering and terrorism financing: Does the saudi arabian financial intelligence unit comply with international standards. Melbourne: School of Law Faculty of Business and Law Victoria University.
Aydın, S. (2008). Mali istihbarat birimi kurulması, fonksiyonları ve karşılaştırmaları, karapara aklama ve terörizmin finansmanı. Ankara. Adalet Yayınevi.
Aykın, H. (2017). Mali istihbarat birimleri modelleri: Dünya ve Türkiye. (https://vergidosyasi.com/20 17/03/03/mali-istihbarat-birimi-modelleri-dunya-ve-turkiye/). Erişim tarihi: 03 Ekim 2023.
Değirmenci, O. (2007). Mukayeseli hukukta ve Türk hukukunda suçtan kaynaklanan malvarlığı değerlerini aklama suçu (karapara aklama suçu). Turhan Kitapevi. Ankara.
Demirtaş, İ. (2011). FATF Üyesi bazı ülke mali istihbarat birimlerinin yapısı, fonksiyonları ve masak ile mukayesesi. MASAK Yayınları. Ankara.
Egmont, (2023). Financial intelligence units. (https://egmontgroup.org/about/financial-intelligence-units/). Erişim tarihi: 03 Ekim 2023.
European Parliament, (2023). Fighting tax crimes – Cooperation between financial intelligence units, (https://www.europarl.europa.eu/cmsdata/117202/ITEM%205%20-%20Study%20on%20FI Usexec.sum.pdf). /), Erişim tarihi: 23 Ekim 2023.
Financial Intellıgence Unıt Belıze, (2023). Function of the FIU – Financial intelligence unit, (https://fiubelize.org/function-of-the-fiu/), Erişim tarihi: 16 Eylül 2023.
Gleason, P. & Gottselıg, G. (2004). Financial intelligence units: An overview. IMF& World Bank.
Maraşlı, S. (2009). Liberalizm ve komüniteryanizmde birey fikri: Karşılaştırmalı bir inceleme. Polis Akademisi Başkanlığı Güvenlik Bilimleri Enstitüsü. (yüksek lisans tezi). Ankara.
Schott, P. A. (2003). Reference guide to anti-money laundering and combating the financing of terrorism, dünya bankası ve uluslararası para fonu, Washington D.C., 2003 Ch. VII., s.7-14.
Taşeve, S. (2007). Money laundering, Makedonya. s.106-110.
Tracfin. (2023). Mali istihbarat birimi. (http://www.tracfin.minefi.gouv.fr/). Erişim tarihi: 23 Eylül 2023.
Transparency International. (2019). Financial intelligence units (FIUs): Effective institutional design, mandate and powers. (https://knowledgehub.transparency.org/assets/up loads/helpdesk /Financial-Intelligence-Units_Design-Mandate-Powers_2019_PR.pdf). Erişim tarihi: 16 Eylül 2023.
Yüce M. & Akkaya, H. (2020). Mali suçlarla kurumsal mücadele ve bazı ülke örnekleri. Uygulamalı Bilimler Fakültesi Dergisi. Sayı: 2(2).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Suna Simge KORKMAZ, İsmet DEMİRTAŞ
![Creative Commons License](http://i.creativecommons.org/l/by/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution 4.0 International License.