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Die Zahlungsströme der transnationalen organisierten Kriminalität (TOK) und Steuerbetrug in OECD-Ländern: Einige empirische Ergebnisse

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  • Friedrich Schneider

Abstract

Dieser Beitrag hat zwei Ziele: Erstens werden die empirischen Ergebnisse über die Erlöse (Geldwäsche-Ströme) der transnationalen organisierten Kriminalität (TOK) weltweit sowie für einige OECD-Länder dargestellt sowie deren Größenordnung nach verschiedenen Verbrechensarten. Weiters werden die illegalen, grenzüberschreitenden Transaktionen (hauptsächlich Steuer- und Abgabenbetrug) gezeigt, welche mit 66 % bei weitem den größten Anteil an allen illegalen Transaktionen haben. Zweitens erfolgen einige Ausführungen über die Infiltration der TOK in die „offizielle“ oder legale Wirtschaft sowie das „Funktionieren“ des Hawala- Bankensystems. Eine Schlussfolgerung aus diesem Beitrag ist, dass eine detaillierte Analyse über die Finanzerlöse und deren Quellen unerlässlich ist, um die TOK erfolgreich zu bekämpfen.

Suggested Citation

  • Friedrich Schneider, 2013. "Die Zahlungsströme der transnationalen organisierten Kriminalität (TOK) und Steuerbetrug in OECD-Ländern: Einige empirische Ergebnisse," Economics working papers 2013-23, Department of Economics, Johannes Kepler University Linz, Austria.
    • Handle: RePEc:jku:econwp:2013_23
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    File URL: http://www.econ.jku.at/papers/2013/wp1323.pdf
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    More about this item

    Keywords

    transnationale organisierte Kriminalität (TOK); Finanzerlöse der TOK; Geldwäsche; illegale grenzüberschreitende Transaktionen; Steuerbetrug; Hawala-Bankensystem; Eindringen von transnationaler Kriminalität in die legale Wirtschaft;
    All these keywords.

    JEL classification:

    • D78 - Microeconomics - - Analysis of Collective Decision-Making - - - Positive Analysis of Policy Formulation and Implementation
    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • O5 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies
    • O11 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Macroeconomic Analyses of Economic Development
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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