Combating Money Laundering in Poland in 2010-2016: Criminal Law and Forensic Analysis
Purpose: The aim of the study is to determine the state of the crime of money laundering in Poland, its determinants, and the mechanisms of functioning, in terms of statistics and the forms and methods of committing these offences in order to develop optimal criminal law measures and relevant procedural and investigative actions. Design/Methodology/Approach: The research is based on statistical data and an analysis of comprehensive data containing information on criminal activities of money laundering perpetrators contained in state security reports and related literature. Findings: Statistics on the money laundering crime show that there has been a cyclical increase in money laundering over recent years, with the increased number of preparatory proceedings and investigative operations, although the growth rate of crimes is stable. The data obtained indicate the high effectiveness of cooperation between financial institutions and police formations and special services, both at the level of control and detection activities (judicial and extrajudicial), which allows for the criminal prosecution of perpetrators and the recovery and security of assets against possible penalties and claims. Practical implications: It has been found that Polish financial control institutions and law enforcement authorities dealing with the fight against the money laundering crime play an important role in effectively countering and combating this complex transnational crime. These arrangements contribute to the identification of forms and methods of money laundering that affects the legal and organisational aspects of countering and combating this category of crime. Originality/value: Research results identify the crime of money laundering, which is complex in its multi-format organisational structure, characterised by numerous and diverse forms of conduct, and develop more effective methods of countering and combating money laundering by financial control bodies and police formations and special services.