U radu su prikazane najznačajnije regulatorne mjere i akti za sprječavanje pranja novca i financiranja terorizma. Među značajnijima izdvajaju se „Konvencija Ujedinjenih naroda protiv nezakonitog prometa opojnih droga i psihotropnih supstanci“ i „Direktiva Europskog parlamenta i Vijeća o sprječavanju korištenja financijskog sustava za pranje novca i financiranje terorizma“. Što se tiče Republike Hrvatske najvažniji pravni akt koji se bavi sprječavanjem pranja novca i financiranja terorizma je „Zakon o sprječavanju pranja novca i financiranja terorizma“.
Institucionalne organizacije koje se bave sprječavanjem pranja novca i financiranja terorizma predstavljaju osnovu za funkcioniranje regulatornog okvira. Među najvažnijim svjetskim organizacijama ubrajamo: Financial Action Task Force, Europski ured za borbu protiv prijevara, MONEYVAL i Egmont Grupa. U Hrvatskoj se kao najznačajnije ističu: Hrvatski ured za sprječavanje pranja novca , Hrvatska Narodna Banka i Hrvatska agencija za nadzor financijskih usluga.
Konstanto se radi na unapređenju regulacija i zakona za sprječavanje pranja novca i financiranja terorizma. Tako se po novoj regulaciji iz 2018. godine želi ojačati nadzor financijskih institucija u Europskoj uniji te predlažu jaču ulogu Europskog nadzornog tijela za bankarstvo. Pranje novca i financiranje terorizma je međunarodni problem koji zahtjeva moderne načine sprječavanja. Prepoznato je važnost međunarodne suradnje i usklađivanje međunarodnih standarda zbog što učinkovitijeg sprječavanja pranja novca i financiranja terorizma.
Off shore zone igraju veliku ulogu u pranju novca zbog svojih liberalnih zakona, niske ili nulte stope oporezivanja, slabog nadzora i jednostavnog načina otvaranja off shore računa. U 21. stoljeću se sve više radi na strožim regulacijama i boljem nadzoru off shore zona. No sve to nije dovoljno te one i dalje predstavljaju glavni način pranja novca u svijetu.
Banke kao institucije kroz koje konstantno kola novac snose veliki rizik od pranja novca. Baš zato je uloga bankarskog sustava u nadzoru pranja novca i financiranja terorizma ključna. Moraju biti upoznate s svim regulacijama i zakonima zemalja s kojima posluju te na vrijeme izrađivati i dostavljati sve izvještaje. Kao jedan od najčešće korištenih načina sprječavanja pranja novca u bankama spominje se funkcija usklađivanja tj. compliance funkcija.The paper presents the most important regulatory measures and acts for the prevention of money laundering and terrorist financing. Among the more significant are the „United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances“ and the „Directive of the European Parliament and the Council on prevention for using the financial system for money laundering and terrorist financing“. As far as the Republic of Croatia is concerned, the most important legal act dealing with the prevention of money laundering and terrorist financing is the "Law on Prevention of Money Laundering and Financing of Terrorism"
Institutional organizations dealing with the prevention of money laundering and terrorist financing form the basis for functioning of the regulatory framework. Among the world's most important organizations are the Financial Action Task Force, the European Anti-Fraud Office, MONEYVAL and the Egmont Group. In Croatia the most important are: The Croatian Money Laundering Prevention Office, the Croatian National Bank and the Croatian Financial Services Supervisory Agency stand out as the most important ones.
Constant work is being done to advance regulations and laws to prevent money laundering and terrorist financing. Thus, under the new regulation of 2018, the aim is to strengthen the supervision of financial institutions in the European Union and propose a stronger role for the European Banking Supervisory Authority. Money laundering and terrorist financing is an international problem that requires modern means of prevention. The importance of international cooperation and the harmonization of international standards have been recognized in order to prevent money laundering and terrorist financing more effectively.
Offshore zones play a big role in money laundering due to their liberal laws, low or zero taxation, poor oversight and easy way to open offshore accounts. In the 21st century, more regulation and better control of offshore zones are increasingly being done. But all that is not enough and they continue to be the main money laundering tool in the world.
Banks, as institutions through which money is constantly transferred, carry a high risk of money laundering. That is why the role of the banking system in controlling money laundering and terrorist financing is crucial. They must be familiar with all the regulations and laws of the countries with which they do business, also make report on a timely basis. One of the most commonly used ways for preventing money laundering at banks is the compliance function
