##plugins.themes.bootstrap3.article.main##

Martha Lucía Bahamón Jara Ximena Andrea Cujabante Villamil Alex Camilo Durán Montaño

Resumen

El presente artículo analiza la literatura científica sobre lavado de dinero y corrupción producida durante los últimos quince años. Específicamente, el artículo expone los principales hallazgos, consensos y vacíos de conocimiento de la literatura que versa sobre las definiciones y categorías de lavado de dinero y corrupción, y de las iniciativas legislativas, jurídicas y políticas orientadas a su combate, incluyendo iniciativas desde el sector privado o que comprendan modalidades de cooperación internacional. El artículo encuentra que si bien existen múltiples consensos respecto del impacto político, económico y social del lavado de dinero y la corrupción y la necesidad de emprender una lucha contra estos delitos de manera multidimensional e incluyendo al sector privado, existen dificultades sustanciales relacionadas a la comprensión real de los factores socioculturales e institucionales y los incentivos de economía política o los flujos de capitales transnacionales que ayudarían a entender la complejidad respecto de cómo ocurren estos delitos en la práctica. Lo anterior supone una preocupación apremiante, toda vez que se están implementado políticas sin un sustento empírico sólido.

##plugins.themes.bootstrap3.article.details##

Palabras Clave

lavado de dinero, corrupción, políticas, sector privado, cooperación

Referencias
Albanese, D. E. (2012). Análisis y evaluación de riesgos: aplicación de una matriz de riesgo en el marco de un plan de prevención contra el lavado de activos. BASE, 9(3), 206-215. https://doi.org/10.4013/base.2012.93.01
Armey, L. y Melese, F. (2018). Minimizing Public Corruption: The Economics of Crime, Identity Economics, and Money Laundering. Defence and Peace Economics, 29(7), 840-852. https://doi.org/10.1080/10242694.2017.1318013
Akaishi Padula, A. J. y Melo Albuquerque, P. H. (2018). Government Corruption on Brazilian Capital Markets: A Study on Lava Jato (Car Wash) Investigation. Revista de Administracao de Empresas (Journal of Business Management), 58(4), 405-417. https://doi.org/10.1590/S0034-759020180406
Arnone, M. y Borlini, L. (2010). International anti-money laundering programs. Empirical assessment and issues in criminal regulation. Journal of Money Laundering Control, 13(3), 226-271. https://doi.org/10.1108/13685201011057136
Bate, R. (2007). Unhealthy Corruption. Economic Affairs, 27(1), 89-89. https://doi.org/10.1111/j.1468-0270.2007.00720.x
Bewley-Taylor, D. R. (1999). The United States and international drug control, 1909-1997. Pinter.
Bojnec, S. y Fertö, I. (2018). Globalization and Outward Foreign Direct Investment. Emerging Markets, Finance & Trade, 54(1), 88-99. https://doi.org/10.1080/1540496X.2016.1234372
Bose, F. (2019). An Economic and Public Policy View of Demonetization in India. Society, 56(1), 38-46. https://doi.org/10.1007/s12115-018-00322-9
Burger, E. S. (2009). Following Only Some of the Money in Russia. Demokratizatsiya, 41-70, Invierno 2009, Georgetown Law and Economics Research Paper n.° 10-01. Disponible en: https://ssrn.com/abstract=1543240.
Brown, E. y Cloke, J. (2007). Shadow Europe: Alternative European Financial Geographies. Growth and Change, 38(2), 304-327. https://doi.org/10.1111/j.1468-2257.2007.00368.x
Calderoni, F. (2015). The analysis and containment of organized crime and transnational organized crime: an interview with Ernest U. Savona. Trends in Organized Crime, 18(1), 128-142. https://doi.org/10.1007/s12117-014-9232-x
Choudhary, P. (2016). Illegal Economy vs. Socialist Society. International Journal of Research in Commerce & Management, 7(12), 28-32.
CSNU. S/RES/1267. Octubre 15, 1999. https://www.un.org/securitycouncil/s/res/1267-%281999%29
CSNU. Security Council, Resolution 1373 on Threats to international peace and security caused by terrorist acts. 2001. https://www.un.org/ruleoflaw/blog/document/security-council-resolution-1373-2001-on-threats-to-international-peace-and-security-caused-by-terrorist-acts/
Cox, D. (2014). Handbook of Anti Money Laundering. Wiley.
Dawn Ivory, R. (2013). The Right to a Fair Trial and International Cooperation in Criminal Matters: Article 6 ECHR and the Recovery of Assets in Grand Corruption Cases. Utrecht Law Review, 9(4), 147-164. https://doi.org/10.18352/ulr.247
De Courcelles, D. (2009). La conformidad: historia filosófica y paradoja profética. Estudios: Filosofía, Historia, Letras, 90(7), 30-46. https://doi.org/10.5347/01856383.0090.000174438
Enweremadu, D. U. (2013). Nigeria’s Quest to Recover Looted Assets: The Abacha Affair. Africa Spectrum, 48(2), 51-70. https://doi.org/10.1177/000203971304800203
Fijnaut, C. (2013). The European Parliament and organised crime: the impending failure of the Alfano Committee. European Journal of Crime, Criminal Law and Criminal Justice, 21, 1-7. https://doi.org/10.1163/15718174-20170001
Füss, R. y Hecker, A. (2008). Profiling White-Collar Crime: Evidence from German-Speaking Countries. Corporate Ownership & Control, 5(4), 149-161. https://doi.org/10.22495/cocv5i4p14
Gong, X. (2013). International Joint Action against Corruption: Agreement between China and Canada regarding the Sharing of Forfeited Assets. Journal of East Asia & International Law, 6(2), 594-596.
Goyal, K. A. y Singh, V. (2019). Demonetization in India-The Journey So Far. Productivity, 60(2), 195-203.
Ionescu, L. (2010). The Differential Effect of Corruption on Corporate Political Connections. Economics, Management, and Financial Markets, 5(4), 202-207.
Ionescu, L. (2012a). Corruption and Political Change. Economics, Management, and Financial Markets, 7(2), 155-160.
Ionescu, L. (2012b). Money Laundering Directives and Corruption in the European Union. Contemporary Readings in Law and Social Justice, 4(2), 562-566. https://www.ceeol.com/search/article-detail?id=25194
Jackson, P. (2005). Briefing: The Commission for Africa, Gleneagles, Brussels and Beyond. African Affairs, 104(417), 657-664. https://doi.org/10.1093/afraf/adi083
Jourdan, C., Hesler, T. y Calapa, A. (2008). Treasury functions driving compliance effectiveness: A focus on anti-money laundering and the Foreign Corrupt Practices Act. Journal of Corporate Treasury Management, 1(3), 238-248.
Kang, S. (2018). Rethinking the Global Anti-Money Laundering Regulations to Deter Corruption. International and Comparative Law Quarterly, 67, 695-720. https://doi.org/10.1017/S0020589318000106
Kishor, N. y Lescuyer, G. (2012). Controlling illegal logging in domestic and international markets by harnessing multi-level governance opportunities. International Journal of the Commons, 6(2), 255-270. https://doi.org/10.18352/ijc.327
Kostyuchenko, N., Starinskyi, M., Tiutiunyk, I. y Kobushko, I. (2018). Methodical Approach to the Assessment of Risks Connected with the Legalization of the Proceeds of Crime. Montenegrin Journal of Economics, 14(4), 23-43. https://doi.org/10.14254/1800-5845/2018.14-4.2
Kumar Mishtra, J. (2017). Why Repeat the Failed Experiment? The Logic & the Economic Cost of the Note Ban. Optimization: Journal of Research in Management, 9(2), 53-61.
Levi, M. (2014). Money Laundering. En L. Paoli (ed.), The Oxford Handbook of Organized Crime (pp.419-443). Oxford University Press.
Lohaus, M. (2019). Towards a global consensus against corruption: International Agreements as Products of Diffusion and Signals of Commitment. Routledge. https://doi.org/10.4324/9780429492235
Marat, E. (2015). Global money laundering and its domestic political consequences in Kyrgyztan. Central Asian Survey, 34(1), 46-56. DOI: https://doi.org/10.1080/02634937.2015.1010854
Masciandaro, D., Takats, E. y Unger, B. (2007). Black finance: the economics of money laundering. Edward Elgar.
Mosquera, L. y González, A. (2020). Las brechas socioeconómicas y su relación con la corrupción: elementos clave a la hora de formular políticas públicas. Revista IUSTA, 52, 103-122. DOI: https://doi.org/10.15332/25005286.5485
Obuah, E. (2010). Combatting Corruption in Nigeria: The Nigerian Economic and Financial Crimes (EFCC). African Studies Quarterly, 12(1), 17-44.
Oji, R. O., Eme, O. I. y Onyishi, A. O. (2014). Implications of Politically Exposed Persons participation in 2015 Elections in Nigeria. Mediterranean Journal of Social Sciences, 5(27), 207-221. https://doi.org/10.5901/mjss.2014.v5n27p207
ONU. (1988). United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances. 21 de diciembre de 1988. https://www.unodc.org/unodc/en/treaties/illicit-trafficking.html?ref=menuside
Pacini, C. (2012). The Foreign Corrupt Practices Act: Taking a Bite out of Bribery in International Business Transactions. Fordham Journal of Corporate & Financial Law, 17, 545-589.
Pahontu, A. (2010). Fighting Against Organized Crime and the Action's Influence on the National Security Enforcement. Buletin Stiinfic, 15(2), 170-176.
Palomares, J. y Calonje, N. (2015) Tratados de libre comercio Colombia-Asia: Cuestión preliminar y perfiles de negociación. Revista IUSTA, 43(1), 17-41. https://doi.org/10.15332/s1900-0448.2015.0043.06
Quirk, P. (1996). Macroeconomic implications of money laundering. IMF Working Paper 96/66. FMI.
Quirk, P. (1997). Money Laundering: Muddying the Macro-economy. Finance and Development, 1, 7-9.
Regis Prado, L. (2013). El nuevo tratamiento penal del blanqueo de capitales en el derecho brasileño (Ley 12.683/2012). Revista de Derecho Penal y Criminología, 3(10), 379-412.
Robertson, S. (2006). Misunderstanding Corruption. Anthropology Today, 22(2), 8-11.
Salgado, S., Oceja, L., Beramendi, M. y González, C. (2018). Towards a model of normative diagnosis in the organizational context: The evaluative model of normative appeals. Intangible Capital, 14(3), 484-497. https://doi.org/10.3926/ic.1232
Savona, E. y Riccardi, M. (2015). From Illegal Markets to Legitimate Businesses: The Portfolio of Organised Crime in Europe – Final Report of Project OCP Organized Crime Portfolio. Transcrime – Università degli Studi di Trento.
Sharman, J. C. y Chaikin, D. (2009). Corruption and Anti-Money-Laundering Systems: Putting a Luxury Good to Work. Governance: An International Journal of Policy, Administration, and Institutions, 22(1), 27-45. https://doi.org/10.1111/j.1468-0491.2008.01420.x
Stessens, G. (2000). Money laundering: a new international law enforcement model. Cambridge University Press. https://doi.org/10.1017/CBO9780511494567
Sumaiya, F. (2018). Demonetization and its Impact on Indian Economy. International Journal of Research in Commerce & Management, 9(1), 20-23.
Tanzi, V. (1996). Money laundering and the international financial system. FMI.
Unger, B., Rawlings, G., Siegel, M., Ferwerda, J., de Kruijf, W., Busuioic, E. M. y Wokke, K. (2006). The amounts and the effects of money laundering. Reporte al Ministerio Neerlandés de Finanzas.
Unger, B. y Busuioic, E. M. (2007). The scale and impacts of money laundering. Edward Elgar.
Ungerman, J. O. (2013). IRS CI Background and Current Initiatives. Journal of Tax Practice and Procedure, 27-58.
UNODC (2000). United Nations Convention Against Transnational Organized Crime and the Protocols Thereto. 15 de noviembre de 2000. https://www.unodc.org/unodc/en/organized-crime/intro/UNTOC.html
Van Dijk, J. (2007). Mafia markers: assessing organized crime and its impact upon societies. Trends in Organized Crime, 10(39), 39-56. https://doi.org/10.1007/s12117-007-9013-x
Van Duyne, P.C. (2003). Money laundering policy: fears and facts. En Van Duyne, P.C., Von Lampe, K. y Newell, J.L. (eds.). Criminal finances and organising crime in Europe. Nijmegen: Wolf Legal Publishers.
Van Duyne, P.C. y Nelemans, M.D.H. (2011). Thinking in and out of Plato’s cave. En Allum, F. y Gilmour, S. (eds.). Routledge Handbook of Transnational Organized Crime. Routledge. https://doi.org/10.4324/9780203698341
Van Duyne, P. C., Harvey, J. H. y Gelemerova, L. Y. (2018) (eds.). The Critical Handbook of Money Laundering. Policy, Analysis & Myths. Palgrave Macmillan.
Villaromán, N. G. (2012). Recovering the Proceeds of Corruption in the Philippines: A Comparison between the Unexplained Wealth Act (R.A. n.° 1379) and the Anti-Money Laundering Act (R.A. No. 9160, as Amended). Ateneo Law Journal, 57(746), 746-766.
Walker, J. (1995). Estimates of the extent of money laundering in and through Australia. Paper prepared for the Australian Transaction Report and Analysis Centre. John Walker Consulting Centre.
Walker, J. y Unger, B. (2009). Measuring Global Money Laundering: ‘The Walker Gravity Model’. Review of Law and Economics, 5(2), 821-853. https://doi.org/10.2202/1555-5879.1418
Zali, M. y Maulidi, A. (2018). Fighting Against Money Laundering. BRICS Law Journal, 5(3), 40-63. https://doi.org/10.21684/2412-2343-2018-5-3-40-63
Zdanowicz, J. S. (2009). Trade-Based Money Laundering and Terrorist Financing. Review of Law and Economics, 5(2), 855-878. https://doi.org/10.2202/1555-5879.1419
Cómo citar
Bahamón Jara, M. L., Cujabante Villamil, X. A., & Durán Montaño, A. C. (2021). Lavado de dinero y corrupción: necesidad de mayor investigación para un sustento empírico sólido. Via Inveniendi Et Iudicandi, 16(2). https://doi.org/10.15332/19090528.6781
Sección
Artículos