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The Assessment of the Degree of Risk Attached to Tax Consultants in the Money Laundering Prevention System

Sonja Cindori ; Pravni fakultet Sveučilišta u Zagrebu


Puni tekst: hrvatski pdf 360 Kb

str. 809-827

preuzimanja: 1.683

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Sažetak

The author in this article discusses the issue concerning the determination of degree of risk attached to tax consultants who participate in implementation of measures to prevent money laundering and financing of terrorism. She presents a historical overview of development of tax consultants’ position and role in international standards, which were the basis for their inclusion in national legislation as well.
A concrete assessment of the risk associated with the participation of tax consultants in the money laundering prevention system has shown that the level of risk is low. The assessment is compared with the results of comparative analysis of tax consultants’ tax returns reporting suspicious transactions in the Republic of Croatia and 13 neighbouring countries. To confirm their legal treatment, the author gives a detailed analysis of legislative regulations governing the prevention of money laundering and financing of terrorism currently in force and concludes that Croatian legislative regulations are completely harmonised with the international standards.

Ključne riječi

tax consultant, money laundering, risk, prevention, business secret

Hrčak ID:

63625

URI

https://hrcak.srce.hr/63625

Podaci na drugim jezicima: hrvatski njemački talijanski

Posjeta: 2.542 *