Open AccessCOUNTERACTION TO LEGALIZATION (LAUNDERING) OF PROCEEDS OF CRIME AND FINANCING OF TERRORISM AS A FORM OF FINANCIAL CONTROL
Author(s) -
А. Б. Яковлев
Publication year - 2019
Publication title -
aktualʹnye problemy rossijskogo prava
Language(s) - English
Resource type - Journals
eISSN - 2782-1862
pISSN - 1994-1471
DOI - 10.17803/1994-1471.2019.102.5.086-092
Subject(s) - legalization , money laundering , control (management) , terrorism , business , finance , financial system , economics , political science , law , management
The article is devoted to the study of theoretical and legal aspects of counteraction to legalization (laundering) of proceeds of crime and financing of terrorism (CLP/FT) as a type of financial control. The article analyzes the place of CLP/FT in the system of financial law, identifies the characteristic features that allow us to separate CLP/FT into an independent type of financial control, highlights the main directions of CLP/FT as a type of financial control. The author comes to the conclusion that CLP/FT is a special type of financial control that has such characteristic features as complex character, a wide range of authorized control and supervision subjects, its own tools of control and supervision activities.