Том 2 - Тенденции и предизвикателства в развитието на ...

where regulation and supervision were more stringent. Depending on thehistorical period, some schemes have been used frequently, then wereabandoned and were invented more complex.Black money laundering in RomaniaUnlike developed countries that emphasize the global nature of thisphenomenon, in Romania, laundering typologies were related to the mainareas vulnerable to economic and financial crime: marketing and / orsmuggling of oil products, alcohol and tobacco, refunds VAT illegal,fictitious or overvalued exports, tax evasion, fraudulent privatization atthe expense of state interests, corruption and / or extortion, drugtrafficking, human beings, brokerage etc. adoptions., deception in thebanking, financial and insurance, offshore companies, particularlythrough the provision of consulting services and repatriation of profits forshareholders of tax havens. All these actions, along with more aggressiveforms such as: drugs, weapons, works of art, luxury cars, radioactivesubstances, prostitution, have generated fabulous profits for members ofthose activities.Evidence are the strategic financial analyzes conducted by theNational Office of Prevention and Combating of Money Laundering(ONPCSB) in 2009, according to which, of all complaints submitted tothe criminal investigation bodies, the main offense which generated dirtymoney was tax evasion, which was identified in 64% of cases whereclues concerning the crime of money laundering were revealed.In other 12% of cases the offense which generated dirty money wasswindling and in 7% of cases were identified offenses to Law 31/1990 oncommercial companies, as amended and supplemented.However, to enjoy the result of "their work" it is necessary to turnthe dirty money into legal funds to be formally introduced later in theeconomic cycle. Summarizing all this we can estimate that moneylaundering is the criminal activity that tries to hide the origin andpossession of real income from illegal activities.Also, the analysis of the phenomenon shows that criminals caninvest in sectors of the economy where assets can be used as money281