Legalizace výnosů z trestné činnosti a financování terorismu

Abstract

The bachelor thesis focuses on the issues of money laundering (AML) and terrorist financing (CTF), which represent a serious threat to the financial stability and security of the state. The aim of the thesis is to contribute to a deeper understanding of the issue and to analyse the situation in the Czech Republic in the period 2020-2024. The theoretical part of the thesis focuses on the definition and mechanisms of money laundering and terrorist financing, legal regulation in the Czech Republic, including the latest amendment to Act No. 253/2008 Coll., as well as the activities of the main national and international institutions (FAU, FATF, MONEYVAL, IMF). Special attention is paid to the impact of virtual currencies on AML/CTF. In the practical part, the situation in the Czech Republic in the period 2020-2024 is analysed and measures to improve the effectiveness of the fight against these crimes are proposed on the basis of statistical data.