揭露贸易洗钱的深度:来自孟加拉国海港的证据

IF 1.3 Q3 CRIMINOLOGY & PENOLOGY
Md Noor Uddin Milon, Habib Zafarullah
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引用次数: 2

摘要

洗钱(ML)是一项主要的刑事犯罪,源于孟加拉国重要进出口设施Chattogram港工作人员的不道德行为。由于通过进口更容易洗钱,因此有必要调查这一领域的可疑过程。本研究旨在确定最常用于简单ML的项目以及导致其脆弱性的因素。设计/方法/方法本研究采用定性方法,分析来自主要来源的信息。数据是通过半结构化问卷从海关官员、港务局人员、进口商和报关行获得的。虽然机器学习有很多技术,但这项研究只发现了三种最压倒性的技术:少开发票、多开发票和误报。一些基于报纸报道和互联网的案例研究已经被用来对定性数据进行三角测量。四种进口产品——食品、服装、资本机械和化学品——有更高的洗钱风险。这项研究还显示,洗钱者更喜欢少开食品和服装的发票。错误申报更常与资本机械和化学项目有关。另一方面,虚开发票只在政府采购中普遍存在。港口当局需要特别注意这些问题。由于机器学习是一项持续的活动,随着时间的推移而变化,因此本研究的结果受到在单个时间点收集的数据的限制。此外,这项研究没有考虑其他洗涤方法。实践意义研究结果可为制定有效的反洗钱(AML)策略以协助经济可持续增长提供依据。社会影响制定有效的“反洗钱”措施有助于打击腐败,在国内建立良好的治理,并支持人类福祉。原创性/价值本文在技术分析的基础上提出了原创性的研究成果。Chattogram港务局和国家税收委员会已经接受了主要调查结果,并将其应用于一项合作行动计划中,以解决洗钱问题。孟加拉国银行,该国的中央银行,也将必要的指导方针和法规纳入了2012年的《反洗钱法》。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Uncovering the depths of trade-based money laundering: evidence from a seaport in Bangladesh
Purpose Money laundering (ML) is a major criminal offence stemming from unethical practices by personnel on the ground at Chattogram Port, an important import and export facility in Bangladesh. Because money can be more easily laundered through imports, it is necessary to investigate the dubious process in this sector. This study aims to identify the items most regularly used for easy ML and the factors contributing to their vulnerability. Design/methodology/approach This research uses a qualitative approach and analyses information from primary sources. Data is obtained from customs officials, port authority personnel, importers and customs brokers through semi-structured questionnaires. Although there are many techniques for ML, this study only found three most overwhelming: under-invoicing, over-invoicing and misdeclaration. A few case studies have been used based on newspaper reports and the internet to triangulate the qualitative data. Findings Four import items – food products, garments, capital machinery and chemicals – have a higher risk of ML. This study also revealed that money launderers prefer under-invoicing food and garment items. Misdeclaration is more commonly associated with capital machinery and chemical items. Over-invoicing, on the other hand, is only prevalent in government purchases. The port authorities need to pay particular attention to these issues. Research limitations/implications As ML is an ongoing activity that changes over time, the findings of this research are circumscribed by the data collected at a single point in time. Additionally, this research did not consider alternative laundering methods. Practical implications The research results can provide a basis for creating effective anti-money laundering (AML) strategies to assist with sustainable economic growth. Social implications Developing effective AML measures can help combat corruption and establish good governance in the country and support human well-being. Originality/value This paper presents original research findings based on technical analysis. The Chattogram Port Authority and the National Board of Revenue have accepted and used the main findings in a collaborative action plan to tackle ML. The Bangladesh Bank, the country’s central bank, has also incorporated the necessary guidelines and regulations into the Money Laundering Prevention Act, 2012.
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来源期刊
Journal of Money Laundering Control
Journal of Money Laundering Control CRIMINOLOGY & PENOLOGY-
CiteScore
2.70
自引率
27.30%
发文量
59
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