Zusammenfassung
Das weltweite Wirtschaftswachstum ist seit 15 Jahren bis auf wenige Jahre hoch und verbesserte das wirtschaftliche Wohlergehen auf der ganzen Welt. Allerdings wurde diese Entwicklung von einigen Nachteilen (Zunahme der Einkommensungleichheit, globale Umweltprobleme, etc.) überschattet. Einer davon sind die Aktivitäten der transnationalen organisierten Kriminalität (TOK) und deren Profite aus ihren kriminellen Handlungen sowie der weltweite Steuerbetrug, welche in den letzten 20 Jahren beachtlich gestiegen sind.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Similar content being viewed by others
Literatur
Agarwal, J. D., & Agarwal, A. (2004). Globalization and International Capital Flows, Finance India 19(1), 65–99.
Agarwal, J. D., & Agarwal, A. (2006). Money Laundering: New Forms of Crime, and Victimization, Paper präsentiert auf dem National Workshop on New Forms of Crime, Victimization. Department of Criminology. University of Madras.
Anderson R., Barton, C., Böhme, R., Clayton, R., Van Eeten, M. J. G., Levi, M., Moore, T., & Savage, S. (2012). Measuring the cost of cybercrime, http://weis2012.econinfosec.org/papers/Anderson_WEIS2012.pdf. Zugegriffen: 14. Jan. 2014.
Bagella, M., Busato, F., & Argentiero, A. (2009). Money Laundering in a Microfounded Dynamic Model: Simulations for the U. S. and the EU-15 Economies, Review of Law and Economics 5(2), 879–902.
Baker, R. W. (2005): Capitalism´s Athilles Heel – Dirty Money and How to Renew the Free-Market System. Hoboken, N. J.: John Wiley & Sons.
Belser, P. (2005). Forced Labor and Human Trafficking: Estimating the Profits (2005, 1. März). International Labour Organization (ILO). http://papers.ssrn.com/sol3/papers.cfm?abstract_id1838403. Zugegriffen: 14. Jan. 2014.
Buehn, A., & Schneider, F. (2011, 2013). A Preliminary Attempt to Estimate the financial Flows of Transnational Crime Using the MIMIC Method. In B. Unger, & D. van der Linde (Hrsg.), Research Handbook on Money Laundering (S. 172-189). Cheltenham: Edward Elgar Publishing Company.
Bunt, H. d. (2007). The Relation between Organized Crime and Informal Markets: The Role of Hawala Bankers in the Transfer of Proceeds from Organized Crime. CRIMPREV Discussion Paper. Gant University.
Colombo, F. (2003, 6. Sep.). Animal Trafficking – A Cruel Billion-Dollar Business. Common Dreams. http://www.commondreams.org/headlines03/0906-06.htm. Zugegriffen: 14. Jan. 2014.
Dell´Anno, R., & Schneider, F. (2009). A Complex Approach to Estimate the Shadow Economy: The Structural Equation Modelling. In M. Faggnini, & T. Looks (Hrsg.), Coping with the Complexity of Economics (S. 110- 130). Berlin, Heidelberg: Springer Publishing Company.
D’Souza, J. (2012). Terrorist Financing, Money Laundering and Tax Evasion: Examining the Performance of Financial Intelligence Units. Boca Raton, FL: CRC-Press.
Detica, & Office of Cyber Security and Information Assurance (2011). The cost of cyber-crime. http://www.cabinetoffice.gov.uk/resource-library/cost-of-cyber-crime. Zugegriffen: 14. Jan. 2014.
El Quorchi, M., Maimbo, S. M., & Wilson J. F. (2003). Informal Funds Transfer Systems: an Analysis of the Informal Hawala System. IMF: Washington D.C.
European Commission (2007). Towards a general policy on the fight against cybercrime. COM (2007) 267 final, Brüssel (2007, 22. Mai). http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2007:0267:FIN:EN:PDF. Zugegriffen: 14. Jan. 2014.
FATF (2004). Report on Money Laundering and Terrorist Financing Typologies 2003–2004. http://www.bafin.de/SharedDocs/Downloads/EN/Bericht/dl_rs_0402_gw_anlage_typologiebericht_en.pdf?__blob=publicationFile. Zugegriffen: 14. Jan. 2014.
FATF (2005a). Report on Money Laundering and Terrorist Financing Typologies 2004–2005. http://www.imolin.org/pdf/imolin/FATF_Yearly_typol_04-05_incl_typologies.pdf. Zugegriffen: 20. Jan. 2014.
FATF (2005b). Third Mutual Evaluation Report on Anti-Money Laundering and Competing the Financing of Terrorism, Norway. http://www.fatf-gafi.org/media/fatf/documents/reports/mer/MER%20Norway%20full.pdf. Zugegriffen: 20. Jan. 2014.
FATF (2006). Third Mutual Evaluation Report on Anti-Money Laundering and Competing the Financing of Terrorism, Portugal. http://www.fatf-gafi.org/media/fatf/documents/reports/mer/MER%20Portugal%20full.pdf. Zugegriffen: 20. Jan. 2014.
FATF (2007). Financial System Abuse: Report 2007. Paris.
Fischer, H. S. (2002). Hawala – What is it and How to Emasculate it. Offshore Investment 123. Beverly Hills, CA.
Fletcher, N. und Baldwin, J. (2002). Money Laundry Counter Measures with Primary Focus upon Terrorism and the U.S. Patriot Act 2001. Journal of Money Laundering Control 6(2), 105–136.
Florencio, D., & Herley, C. (2011). Sex, Lies and Cyber-crime Surveys. Proceedings (online) of the Workshop on Economics of Information Security (2011, Jun.) http://research.microsoft.com/pubs/149886/SexLiesandCybercrimeSurveys.pdf. Zugegriffen: 14. Jan. 2014
Gilmore, W. C. (2004). Dirty money: the Evolution of International Measures to Counter Money Laundering and the Financing of Terrorism. Strasbourg: Council of Europe Pub.
Global Financial Integrity (GFI) (2011). Transnational Crime in the Developing World, Report, Washington D. C. Halen, J. (2011). Transnational crime in the Developing World. Global Financial Integrity, Februar 2011. http://www.gfintegrity.org/storage/gfip/documents/reports/transcrime/gfi_transnational_crime_web.pdf. Zugegriffen: 20. Jan. 2014.
IDB (2004). A First Estimation of Illicit Flows in Latin America. Study. Washington D. C.
IMF (2001). Financial System Abuse, Financial Crime and Money Laundering. Monetary and Exchange Affairs and Policy Development. Washington, D. C. http://www.imf.org/external/np/ml/2001/eng/021201.pdf. Zugegriffen: 20. Jan. 2014.
IMF (2003). Money Laundering: New Facts. Study. Washington D. C.
IMF (2010). Financial System Abuse, Financial Crime and Money Laundering – Background Paper. Washington, D. C.
Jessee, D. D. (2006). Tactical Means, Strategic Ends: Al Qaeda’s Use of Denial and Deception. Terrorism and political violence 18(3), 367–388.
Johnson, J. (2001). In Pursuit of Dirty Money: Identifying Weaknesses in the Global Financial System. Journal of Money Laundering Control 5(2), 122–133.
Kanich, C., Weaver, N., McCoy, D., Halvorson, T., Kreibich, C., Levchenko, K., Paxson, V., Voelker, G. M., & Savage, S. (2011). Show Me the Money: Characterizing Spam-advertised Revenue; Sitzungsbericht USENIX Security Symposium, August 2011. San Francisco, CA.
Kar, D., & Cartwright-Smith, D. (2009). Global Financial Integrity, Illicit Financial Flows from Developing Countries: 2002–2006. Global Financial Integrity. http://www.gfintegrity.org/storage/gfip/executive%20-%20final%20version%201-5-09.pdf. Zugegriffen: 20. Jan. 2014.
Katkov, N. (2002, 27. Sep.). Anti-Money Laundering: A Brave New World for Financial Institutions. CELENT. http://www.celent.com/reports/anti-money-laundering-brave-new-world-financial-institutions. Zugegriffen: 14. Jan. 2014.
Koh, J.-M. (2006). Suppressing terrorist financing and money laundering. Berlin: Springer.
Levi, M. (2009a). Money Laundering Risks and E-Gaming: A European Overview and Assessment, Final Report. Cardiff University. http://www.egba.eu/pdf/Levi_Final_Money_Laundering_Risks_egaming%20280909.pdf. Zugegriffen: 20. Jan. 2014.
Levi, M. (2009b). Fear of Fraud and Fear of Crime: A Review. In S. Simpson, & D. Weisburd (Hrsg.), The Criminology of White-Collar Crime (S. 84-109). New York: Springer.
Levi, M. (2011). Social react ions to white-collar crimes and their relationship to economic crises. In M. Deflem (Hrsg), Economic Crisis and Crime (S. 87-105). Bingley: Emerald Group Publishing.
Levi, M., & Burrows, J. (2008). Measuring the impact of fraud in the UK: A conceptual and empirical journey. British Journal of Criminology 48(3), 293–318.
Levi, M., & Gilmore, W. (2002b). Terrorist Finance, Money Laundering and the Rise and Rise of Mutual Evaluation: A New Paradigm for Crime Control. In Pieth, M. (Hrsg.), Financing Terrorism (S. 87-115). Kluwer Academic Publishers,
Levi, M., & Suddle, M. (1989). White Collar Crime, Shamelessness and Disintegration: The Control of Tax Evasion in Pakistan. Journal of Law and Society 16(4), 489–505.
Makarenko, T. (2002). A Model of Terrorist-Criminal Relations Jane’s Intelligence Review 11(2), 101–118.
Makarenko, T. (2003a). Tracing the dynamics of the illicit arms trade, Jane’s Intelligence Review 12(2), 223–241.
Makarenko, T. (2003b). A model of terrorist-criminal relations, Janes´s Intelligence Review 12(4), 341–349.
Makarenko, T. (2003c). Transnational Terror and Organised Crime: Blurring the Lines. Sais Review XXIV(1), 49–61.
Masciandaro, D. (2004). Global Financial Crime: Terrorism, Money Laundering and Off Shore Centres. Burlington: Ashgate Publishing.
Masciandaro, D. (2005). Financial Supervisory Unification and Financial Intelligence Units. Journal of Money Laundering Control 8(4), 354–371.
Masciandaro, D. (2006). Offshore Financial Centres and International Soft Laws: Explaining the Regulation Gap. Second Annual Conference: Società Italiana di Diritto ed Economia (S. 1-49). Rom.
Moore, T., Clayton, R., & Anderson, R. (2009). The economics of online crime. Journal of Economic Perspectives 23(3), 3–20.
Napoleoni, L. (2005): Terror Incorporated: Tracing the Dollars behind the Terror Networks. New York: Seven Stories Press.
OECD (1998-2010). OECD-Observer (1998 to 2010). http://www.oecdobserver.org/. Zugeriffen: 14. Jan. 2014.
Omer, A. (2002). A Report on Supporting Systems and Procedures for the effective regulation and monitoring of Somali remittance companies (Hawala). UNDP Report. http://mirror.undp.org/somalia/Remittance/ssp-hawala.pdf. Zugegriffen: 20. Jan. 2014.
Omer, A., & El Koury, G. (2004). Regulation and supervision in a vacuum: the story of the Somali remittance sector. Small Enterprise Development 15(1), 44–52.
Page, J. und Plaza, S. (2006). Migration Remittances and Development: A Review of Global Evidence. Journal of African Economies 15(2), 245–336.
Perkel, W. (2004). Money Laundering and Terrorism: Informal Value Transfer Systems. American Criminal Law Review 41(2), 183–211.
Picarelli, J. (2006). The Turbulent Nexus of Transnational Organised Crime and Terrorism: A Theory of Malevolent International Relations. Global Crime 7(1), 1–24.
Pickhardt, M., & Prinz, A. (Hrsg.) (2012). Tax Evasion and the Shadow Economy. Cheltenham: Edward Elgar Publishing Company.
Razavy, M. (2005). Hawala: An Underground Haven for Terrorist of Social Phenomenon? Crime, Law and Social Change 44(2), 277–299.
Reuter, P., & Truman, E. M. (2004). Chasing dirty money – the fight against money laundering, Washington D. C.: Institute for International Economics.
Richard, A. C. (2005). Fighting Terrorist Financing: Transatlantic Cooperation and International Institutions. Center for Transatlantic Relations. Washington D. C.: Johns Hopkins University.
Rider, B. (2004). The War on Terror and Crime and the Offshore Centres. In D. Masicandaro (Hrsg.), Global Financial Crime: Terrorism, Money Laundering and Offshore Centres (S. 61-95). Aldershot, Hants, Burlington: Ashgate.
Sanderson, T. M. (2004). Transnational Terror and Organised Crime: Blurring the Lines. Sais Review XXIV(1), 49–61.
Savona, E. U. (1997). Responding to money laundering: international perspectives. ISPAC. Amsterdam: Harwood Academic Publishers.
Schneider, F. (2004). The financial flows of Islamic Terrorism. In: D. Masciandaro, (Hrsg.), Global Financial Crime: Terrorism, Money Laundering and Offshore Centres (S. 97-126). Aldershot, Hants, Burlington: Ashgate.
Schneider, F. (2005). Shadow Economies Around the World: What do we Really Know? European Journal of Political Economy 21(3), 598–642.
Schneider, F. (2007). Money Laundering: some preliminary empirical. Conference Paper, Tackling Money Laundering (2007, 2.-3. Nov.). University of Utrecht.
Schneider, F. (2008a). Turnover of Organised Crime and Money Laundering: Some Preliminary Empirical Findings. Discussion Paper, Department of Economics: University of Linz.
Schneider, F. (2008b). Money Laundering from Revenues from Organised Crime: Some Preliminary Empirical Findings. Rev. Version Conference Paper, Illicit Trade and Globalization (2008, 14.-15. Juli). CES-ifo Venice Summer Workshop. San Servolo: Venice National University.
Schneider, F. (2009). Die Finanzströme von Organisierter Kriminalität und Terrorismus: Was wissen wir (nicht)? Vierteljahreshefte zur Wirtschaftsforschung 78(4). DIW Berlin, 73–87.
Schneider, F. (2010a). The (Hidden) Financial Flows of Terrorist and Organized Crime: A Literature Review and Some Preliminary Empirical Results. Conference Paper, EUSECON (2010, 12.-13. Apr.). Athen.
Schneider, F. (2010b). Turnover of Organized Crime and Money Laundering: Some Preliminary Findings. Public Choice 144, 473–486;
Schneider, F. (2011). The Financial Flows of Transnational Crime: Some Preliminary Empirical Results. In: G. Antonopoulos, M. Groenhuijsen, J. Harvey, T. Kooijmans, A. Maljevic, & K. Von Lampe (Hrsg.), Usual and unusual organizing criminals in Europe and beyond: Profitable crimes from underworld to upper world – Liber Amicorum Petrus Van Duyne (S. 215-232). Apeldoorn: Maklu.
Schneider, F. (2013). The Financial Flows of Transnational Crime and Tax Fraud in OECD Countries: What Do We (Not) Know? Public Finance Review/Special Issue: The Shadow economy, Tax Evasion and Money Laundering 41(5), 677–707.
Schneider, F., & Caruso, R. (2011). The (Hidden) Financial Flows of Terrorist and Transnational Crime Organizations: A Literature Review and Preliminary Empirical Results. Conference Paper, AEA/ASSA Conference 2011. Denver.
Schneider, F., & Enste, D. (2000). Shadow Economy: Causes, Size and Consequences. Journal of Economic Literature 38(1), 77–114.
Schneider, F., & Windischbauer, U. (2008). Money Laundering: Some Facts, European Journal of Law and Economics 26(4), 387–404.
Schneider, F., Dreer, E., & Riegler, W. (2006). Geldwäsche: Formen, Akteure, Größenordnung – Warum die Politik machtlos ist. Wiesbaden: Gabler.
Schuster, M. (1994). Quoted from Miraglia, P., Ochoa, R. & Briscoe, I. (2012). Transnational organized crime and fragile states. OECD: Paris, Oct. 2012.
Shelley, L. (2005). The Nexus between Terrorism and Organised Crime. In: Confronting Terrorism Financing (S. 29-33). Lanham, MD: University Press of America
Smillie, I., Gberie, L., & Hazleton, R. (2000): The Heart of the Matter: Sierra Leone, Diamonds and Human Security. Partnership Africa Canada (PAC). http://www.pacweb.org/Documents/diamonds_KP/heart_of_the_matter-full-2000-01-eng.pdf. Zugegriffen: 20. Jan. 2014.
Smith, D. (2011, 7. Jun.). Black Money: the Business of Money Laundering. Economy Watch. http://www.economywatch.com/economy-business-and-finance-news/black-money-the-business-of-money-laundering.08-06.html. Zugegriffen: 20. Jan. 2014.
SOS Impresa (2010). XII Rapporto – Le mani della criminalità sulle imprese. Rom.
Takats, I. (2007). A Theory of “Crying Wolf”: The Economics of Money Laundering Enforcement. Conference Paper, Tackling Money Laundering (2007, 2.-3. Nov.). University of Utrecht.
Taylor, J. (2011, 3. Dez.). Overseas cyber-crimewave taking Pound600m a year from the taxman. The Independent. http://www.independent.co.uk/news/uk/crime/overseas-cybercrimewave-taking-600m-a-year-from-thetaxman-6271552.html. Zugegriffen: 20. Jan. 2014.
UNDCP (1998). Economic and Social Consequences of Drug Abuse and Illicit Trafficking. UNDCP Technical Series No. 6. http://www.unodc.org/pdf/technical_series_1998-01-01_1.pdf. Zugegriffen: 14. Jan. 2014.
Unger, B. (2007). The Scale and Impacts of Money Laundering. Cheltenham: Edward Elgar Publishing Company.
UNODC (2004). World Drug Report. Vol. 1: Analysis. http://www.unodc.org/pdf/WDR_2004/volume_1.pdf. Zugegriffen: 20. Jan. 2014.
UNODC (2005). World Drug Report. Vol. 1: Analysis. http://www.unodc.org/pdf/WDR_2005/volume_1_web.pdf. Zugegriffen: 20. Jan. 2014.
UNODC (2010): The Globalization of Crime: A Transnational Organized Crime Threat Assessment. http://www.unodc.org/documents/data-and-analysis/tocta/TOCTA_Report_2010_low_res.pdf. Zugegriffen: 20. Jan. 2014.
US Energy Information Administration. Preise 2003-2010. http://www.eia.gov/. Zugegriffen: 14. Jan. 2014.
Van Eeten, M., & Bauer, J. M. (2008). Economics of malware: Security decisions, incentives and externalities. Technical Report OECD STI Working Paper 2008/1, OECD, Paris. http://www.oecd.org/dataoecd/53/17/40722462.pdf. Zugegriffen: 20. Jan. 2014.
Viles, T. (2008). Hawala, Hysteria and Hegemony. Journal of Money Laundering Control 11(1), 25–33.
Walker, J. (1999). How big is Global Money Laundering? Journal of Money Laundering Control 3(1), 64–85.
Walker, J. (2000). Money Laundering: Quantifying International Patterns. Australian Social Monitor 2(6), 139–147.
Walker, J. (2004). A Very Temptative Exploration of the Relationship between Shadow Economy and the Production and Transit of Illicit Drugs. UNODC document. New York:
Walker, J. (2007a). Measuring Global Money Laundering. Conference Paper, Tackling Money Laundering. University of Utrecht.
Walker, J. (2007b). The Extent of Money Laundering in and through Australia in 2004. Australian Institute of Criminology. http://www.criminologyresearchcouncil.gov.au/reports/200304-33.pdf. Zugegriffen: 20. Jan. 2014.
Walker, J., & Unger, B. (2009). Measuring Global Money Laundering: The Walker Gravity Model. Review of Law and Economics 5(2), 821–853. DOI: 10.2202/1555-5879.1418.
Wilkinson, P. (2005). International Terrorism: The Changing Threat and the EU’s Response. Cahier de Chaillot 84. Institute for Security Studies (ISS). http://www.iss.europa.eu/uploads/media/cp084.pdf. Zugegriffen: 20. Jan. 2014.
Williams, P. (2007). Warming Indicators and Terrorist Finances. In: H. Trinkunas, & J. Giraldo (Hrsg.), Terrorism financing and state responses: a comparative perspective (S. 72-91). Stanford University Press. World Bank. Macroeconomic Indicators (verschiedene Jahre), Washington D. C., http://data.worldbank.org/indicator. Zugegriffen: 14. Jan. 2014.
Yepes, V. (2008). International Cooperation in the Fight against Terrorist Financing (Diss.). Universitat de Barcelona.
Zaidi, M. A. S. (2010). Understanding the Appeal of Taliban in Pakistan. Journal of Strategic Security 3(3), 1–14.
Zdanowicz, J. (2009). Trade-Based Money Laundering and Terrorist Financing, Review of Law and Economics 5(2), 854–878.
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2015 Springer Fachmedien Wiesbaden
About this chapter
Cite this chapter
Schneider, F. (2015). Die Zahlungsströme der transnationalen organisierten Kriminalität (TOK) und Steuerbetrug in OECD-Ländern. In: Jäger, T. (eds) Handbuch Sicherheitsgefahren. Globale Gesellschaft und internationale Beziehungen. Springer VS, Wiesbaden. https://doi.org/10.1007/978-3-658-02753-7_13
Download citation
DOI: https://doi.org/10.1007/978-3-658-02753-7_13
Published:
Publisher Name: Springer VS, Wiesbaden
Print ISBN: 978-3-658-02752-0
Online ISBN: 978-3-658-02753-7
eBook Packages: Humanities, Social Science (German Language)