国家法律框架和国际准则在限制灰名单国家的洗钱和恐怖主义融资活动方面的效力:肯尼亚和乌干达案例研究

Catherine Tuhirirwe , Richard Alexander
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引用次数: 0

摘要

本文分析了肯尼亚和乌干达的法律框架,以及金融行动特别工作组(FATF)的指导方针,以确定它们是否有效地减少了洗钱活动,并将这些国家排除在FATF的灰名单之外。该研究采用了评估预防和执法的双支柱方法。通过对“反洗钱”制度、基于风险的方法、相互评估(ME)报告和后续报告的分析,本研究发现,由于不合规、立法失败和缺乏/不完善的国家风险评估等原因,当前的“反洗钱条例”(MLRs)在两国的有效性较低。这一发现与关于这一主题的现有文献一致。报告还发现,乌干达在实施MLRs方面比肯尼亚有优势。更重要的是,肯尼亚在解决已发现的不足方面的进展较慢,部分原因是创新扩散程度较高,特别是在虚拟资产方面。此外,长期停留在FATF后续程序中的国家被认为在“反洗钱”和恐怖主义融资执法框架方面薄弱,这增加了它们被列入FATF灰名单的可能性。此外,mlr的遵守程度和有效性低可能带来负面后果,如降低风险、列入灰名单、借款成本增加和发展援助流入减少。因此,建议有可能被列入FATF灰名单的欠发达国家改进其mlr,以达到国际标准,最大限度地减少腐败、欺诈、税务犯罪和假冒商品,从而提高其合规性和有效性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Efficacy of country legal frameworks and international guidelines in curtailing money laundering and terrorist financing activities in grey list countries: Case studies of Kenya and Uganda
This paper analyses the legal frameworks in Kenya and Uganda, and the Financial Action Task Force (FATF) guidelines to ascertain if they are effective in minimising money laundering activities and keeping the countries off of FATF’s grey list. The study implements the Two-Pillar methodology that assesses prevention and enforcement. Through the analysis of the AML regimes, risk-based approaches, the Mutual Evaluation (ME) reports and follow up reports, this study finds that the current Money Laundering Regulations (MLRs) are less effective in both countries due to reasons such as non-compliance, legislative failures, and lack of/ poor national risk assessments. This finding is congruent with existing literature on the subject. It also finds that Uganda has an edge over Kenya regarding implementation of MLRs. More so, Kenya shows slower progress in working towards the identified deficiencies, partly due to the higher innovation diffusion, especially with virtual assets. Also, countries that remain in the FATF follow-up process for prolonged periods are deemed weak with regards to AML and terrorist financing enforcement frameworks, and this increases their chances of getting FATF grey-listed. Additionally, low levels of compliance and effectiveness of MLRs can bring about negative consequences such as derisking, greylisting, increased costs of borrowing, and reduced development assistance inflows. Therefore, less developed countries that are at risk of being added to the FATF grey list are advised to improve their MLRs to meet international standards, minimise corruption, fraud, tax crimes, and counterfeiting of goods, thereby enhancing their compliance and effectiveness.
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