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Money Laundering and Terrorist Financing Problem in Turkey in the Context of FATF Compliance Criteria

Yıl 2023, Cilt: 8 Sayı: 2, 20 - 44, 04.01.2024

Mustafa Arslan Bülent Atasever

https://doi.org/10.52539/mad.1409500

Öz

Money laundering acts pose a significant threat to humanity, especially fragile economies, both because it is a crime in itself with the consequences it creates and because it is generally a secondary crime as a continuation of organized crime activities. This situation has made money landering a target of both international and supranational organizations and nation states. In this context, many policies to prevent money laundering have been developed and implemented. FATF is considered a leading and effective international institution in the fight against money laundering. The report published by FATF in 2021 put Turkey on the gray list and revealed that it has reached a point where it should not be regarding money laundering. In this research, with a descriptive approach, Turkey's anti-money laundering policy and its results were clarified through the FATF-2021 Turkey Report. After drawing the conceptual framework, the research was limited to the descriptive analysis of the reports published by FATF about Turkey in 2021 and later. As a result of the research, it was determined that Turkey implemented the UNSC's decisions regarding the fight against the financing of terrorism and sanctions against Iran by delaying them; and also shows some incompatibility with FATF criteria in terms of financing of nuclear material smuggling, financial auditing of non-governmental organizations, auditing and control of politically exposed persons, developing measures for new technologies in the fields of money laundering and financing of terrorism, activating the internal financial audit system, determining the liabilities of financial enterprises other than banks and professional experts, legal entities, transparency of financial records of nongovernmental organizations, establishing a risk-based financial audit system, and providing a deterrent nature to financial sanctions.

Anahtar Kelimeler

Money Laundering Financing of Terrorism Türkiye FATF Gray List

Kaynakça

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  • ADB (2003). Manual on Countering Money Laundering and the Financing of Terrorism. Asian Development Bank. https://www.adb.org/sites/default/files/publication/27932/countering-money-laundering.pdf. Erişim Tarihi: 26.11.2023.
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  • Baity, W. (2000). Banking on Secrecy-The Price for Unfettered Secrecy and Confidentiality in The Face of International Organised and Economic Crime. Journal of Financial Crime, 8(1): 83-86. Doi: https://doi.org/10.1108/eb025968
  • Baker, R. ve Dawson, B. (2003). Dirty Money and Its Global Effects. International Policy Report, Center for International Policy.
  • BBC (2021). Türkiye Gri Listede: OECD’ye Bağlı Mali Eylem Görev Gücü (FATF). Türkiye’yi İzlemeye Aldı. BBC. https://www.bbc.com/turkce/haberler-turkiye-59001937. Erişim Tarihi: 27.11.2023.
  • Boorman, J. ve Ingves, S. (2001). Financial System Abuse, Financial Crime and Money Laundering-Background Paper, February 12, 2001. International Monetary Fund., https://www.imf.org/external/np/ml/2001/eng/021201.pdf. Erişim Tarihi: 24.11.2023.
  • Bosworth-Davies, R. (2007). Money Laundering. Journal of Money Laundering Control, 10(2): 189-208. Doi: http://dx.doi.org/10.1108/13685200710746893.
  • Buchanan, B. (2004). Money Laundering-A Global Obstacle. Research in International Business and Finance, 18(1): 115-127. Doi: https://doi.org/10.1016/j.ribaf.2004.02.001.
  • CFI (2023). Hawala-What It is, History, Why It's Preferred. Corporate Finance Institute. https://corporatefinanceinstitute.com/resources/wealth-management/hawala. Erişim Tarihi: 26.11.2023.
  • Chelliah, J. ve Prasad, A. (2016). South Pacific Transnational Money Laundering Typologies. Journal of Money Laundering Control, 20(1): 00-00. Doi: https://doi.org/10.1108/JMLC-11-2016-0045
  • Çelik, K., Koçağra, S. I., Güler, K. (2000). Kara para Aklama Tanımı Aşamaları Yöntemleri ve İlgili Uluslararası Çalışmalar. Ankara: Masak Yayın No: 1.
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  • Drage, J. (1992). Countering Money Laundering, Bank of England Quarterly Bulletin.
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FATF Uyum Kriterleri Bağlamında Türkiye’de Para Aklama ve Terörün Finansmanı Sorunu

Yıl 2023, Cilt: 8 Sayı: 2, 20 - 44, 04.01.2024

Mustafa Arslan Bülent Atasever

https://doi.org/10.52539/mad.1409500

Öz

Gerek yarattığı sonuçlarla başlı başına bir suç olması ve gerekse genellikle organize suç eylemlerinin devamı olarak ikincil suç olması nedeniyle para aklama eylemleri özellikle kırılgan ekonomiler olmak üzere, insanlık için önemli bir tehdit oluşturmaktadır. Bu durum para aklamayı gerek uluslararası ve ulusüstü kuruluşların ve gerekse ulus devletlerin hedefi haline getirmiştir. Bu bağlamda para aklamayı önlemeye dönük pek çok politika geliştirilmiş ve uygulanmaktadır. FATF para aklamayla mücadelede öncül ve etkin bir uluslararası kurum olarak görülmektedir. FATF’nin 2021 yılında yayımlamış olduğu raporda Türkiye’yi gri listeye alarak, para aklama konusunda olmaması gereken bir noktaya geldiğini ortaya koymuştur. Bu araştırmada, betimsel bir yaklaşımla, FATF-2021 Türkiye Raporu üzerinden Türkiye’nin para aklamayla mücadele politikası ve ortaya koyduğu sonuçlara açılık getirilmiştir. Araştırma, kavramsal çerçevenin çizilmesi sonrasında, FATF tarafından Türkiye hakkında 2021 ve sonrasında yayımlanan raporların betimsel analizi ile sınırlı tutulmuştur. Araştırma sonucunda Türkiye’nin BMGK’nın terörün finansmanıyla mücadeleye ve İran’a yönelik yaptırımlara ilişkin kararlarını geciktirerek uyguladığı; nükleer madde kaçakçılığının finansmanı, sivil toplum kuruluşlarının mali denetimi, kamusal nüfuz sahibi kimselerin denetim ve kontrolü, para aklama ve terörün finansmanı alanlarında yeni teknolojilere dönük tedbirlerin geliştirilmesi, iç mali denetim sisteminin etkinleştirilmesi, bankaların dışında kalan finansal işletmeler ile meslek uzmanlarının yükümlülüklerinin belirlenmesi, tüzel kişiliklerin mali kayıtlarının şeffaflaştırılması, risk bazlı mali denetim sisteminin oluşturulması, mali yaptırımlara caydırıcı nitelik kazandırılması hususlarında FATF kriterleriyle uyumsuzluk yaşadığı bulgularına ulaşılmıştır.

Anahtar Kelimeler

Para Aklama Terörün Finansmanı Türkiye FATF Gri Liste

Kaynakça

  • Alldridge, P. (2003). Money Laundering Law: Forfeiture, Confiscation, Civil Recovery, Criminal Laundering and Taxation of the Proceeds of Crime, Oxford-Portland: Hart Publishing, 2(6): 31-42.
  • AMLUAE (2023). The Complete eBook on Layering in Money Laundering. AML UAE. https://amluae.com/wp-content/uploads/2023/11/The-Complete-eBook-on-Layering-in-Money-Laundering.pdf. Erişim Tarihi: 26.11.2023.
  • ADB (2003). Manual on Countering Money Laundering and the Financing of Terrorism. Asian Development Bank. https://www.adb.org/sites/default/files/publication/27932/countering-money-laundering.pdf. Erişim Tarihi: 26.11.2023.
  • Araujo, R. A. (2010). An Evolutionary Game Theory Approach to Combat Money Laundering. Journal of Money Laundering Control, 13(1): 70-78.
  • Arslan, M. (2020). Küreselleşme Organize Suç İstikrar, Ankara: Akademisyen Yayınevi.
  • Arslan, M. (2021). Sınıraşan Organize Suç ve Terörizm, Ankara: Sonçağ Yayınevi.
  • Baity, W. (2000). Banking on Secrecy-The Price for Unfettered Secrecy and Confidentiality in The Face of International Organised and Economic Crime. Journal of Financial Crime, 8(1): 83-86. Doi: https://doi.org/10.1108/eb025968
  • Baker, R. ve Dawson, B. (2003). Dirty Money and Its Global Effects. International Policy Report, Center for International Policy.
  • BBC (2021). Türkiye Gri Listede: OECD’ye Bağlı Mali Eylem Görev Gücü (FATF). Türkiye’yi İzlemeye Aldı. BBC. https://www.bbc.com/turkce/haberler-turkiye-59001937. Erişim Tarihi: 27.11.2023.
  • Boorman, J. ve Ingves, S. (2001). Financial System Abuse, Financial Crime and Money Laundering-Background Paper, February 12, 2001. International Monetary Fund., https://www.imf.org/external/np/ml/2001/eng/021201.pdf. Erişim Tarihi: 24.11.2023.
  • Bosworth-Davies, R. (2007). Money Laundering. Journal of Money Laundering Control, 10(2): 189-208. Doi: http://dx.doi.org/10.1108/13685200710746893.
  • Buchanan, B. (2004). Money Laundering-A Global Obstacle. Research in International Business and Finance, 18(1): 115-127. Doi: https://doi.org/10.1016/j.ribaf.2004.02.001.
  • CFI (2023). Hawala-What It is, History, Why It's Preferred. Corporate Finance Institute. https://corporatefinanceinstitute.com/resources/wealth-management/hawala. Erişim Tarihi: 26.11.2023.
  • Chelliah, J. ve Prasad, A. (2016). South Pacific Transnational Money Laundering Typologies. Journal of Money Laundering Control, 20(1): 00-00. Doi: https://doi.org/10.1108/JMLC-11-2016-0045
  • Çelik, K., Koçağra, S. I., Güler, K. (2000). Kara para Aklama Tanımı Aşamaları Yöntemleri ve İlgili Uluslararası Çalışmalar. Ankara: Masak Yayın No: 1.
  • Davis, I., Hirst, C. ve Mariani, B. (2001). Organised Crime, Corruption and Illicit Arms Trafficking in an Enlarged EU. https: //globalinitiative.net/analysis/organised-crime-corruption-and-illicit-arms-trafficking-in-an-enlarged-eu/, Erişim Tarihi: 11.12.2023.
  • Drage, J. (1992). Countering Money Laundering, Bank of England Quarterly Bulletin.
  • ECML (2021). Smurf-based Anti-Money Laundering in Time-Evolving Transaction Networks, https://2021.ecmlpkdd.org/wp-content/uploads/2021/07/sub_269_1.pdf. Erişim Tarihi: 26.11.2023.
  • Errico, L. ve Musalem, A. (1999). Offshore Banking: An Analysis of Micro-and Prudential Issues -WP/99/05. International Monetary Fund. https://www.imf.org/external/pubs/ft/wp/1999/wp9905.pdf. Erişim Tarihi: 26.11.2023.
  • EU (2017). Offshore Activities and Money Laundering: Recent Findings and Challenges. European Parliament. https://www.europarl.europa.eu/RegData/etudes/STUD/2017/595371/IPOL_STU(2017)595371_EN.pdf. Erişim Tarihi: 26.11.2023.
  • EUROPOL (2023). Money Laundering, Europol. Europol. https://www.europol.europa.eu/crime-areas/economic-crime/money-laundering. Erişim Tarihi: 25.11.2023.
  • FATF (2023a). Countries -"Black and grey" lists. FATF. https://www.fatf-gafi.org/en/countries/black-and-grey-lists.html. Erişim Tarihi: 27.11.2023.
  • FATF (2023b.). Türkiye. FATF. https://www.fatf-gafi.org/content/dam/fatf-gafi/fur/T%C3%BCrkiye-Follow-Up-Report-2023.pdf.coredownload.pdf. Erişim Tarihi: 27.11.2023.
  • FATF-GAFI (2021). Jurisdictions under Increased Monitoring-October 2021, https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/Increased-monitoring-october-2021.html
  • FATF-GAFI (2022a). Jurisdictions under Increased Monitoring -June 2022, https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/Increased-monitoring-june-2022.html#turkey
  • FATF-GAFI (2022b). Jurisdictions under Increased Monitoring -21 October 2022, https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/Increased-monitoring-october-2022.html
  • FATF-GAFI (2023a). Jurisdictions under Increased Monitoring-24 February 2023, https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/Increased-monitoring-february-2023.html, Erişim Tarihi: 26.11.2023.
  • FATF-GAFI (2023b). Jurisdictions under Increased Monitoring-23 June 2023, https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/Increased-monitoring-june-2023.html, Erişim Tarihi: 26.11.2023.
  • FATF-GAFI (2023c). Jurisdictions under Increased Monitoring-23 October 2023. https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/Increased-monitoring-october-2023.html, Erişim Tarihi: 26.11.2023.
  • FUR (2021). Anti-Money Laundering and Counter-Terrorist Financing Measures-Turkey 1st Enhanced Follow-up Report & Technical Compliance Re-Rating, FATF, Paris, http://www.fatf-gafi.org/publications/mutualevaluations/ documents/fur-turkey-2021.html, Erişim Tarihi: 26.11.2023.
  • FUR (2022). Anti-Money Laundering and Counter-Terrorist Financing Measures-Turkey 2nd Enhanced Follow-up Report, FATF, Paris http://www.fatf-gafi.org/publications/mutualevaluations/documents/fur-turkey-2022.html, Erişim Tarihi: 26.11.2023.
  • FUR (2023). Anti-Money Laundering and Counter-Terrorist Financing Measures-Türkiye, 3rd Enhanced Follow-up Report, FATF, Paris https://www.fatf-gafi.org/content/fatf-gafi/en/publications/Mutualevaluations/turkiye-fur-2023.htm, Erişim Tarihi: 26.11.2023.
  • FinCEN (2006). The Role of Domestic Shell Companies in Financial Crime and Money Laundering: Limited Liability Companies. https://www.fincen.gov/sites/default/files/shared/LLCAssessment_FINAL.pdf. Erişim Tarihi: 26.11.2023.
  • Fiske, J. (1996). İletişim Çalışmalarına Giriş. (S. İrvan, Çev.). Ankara: Bilim ve Sanat Yayınları. Hayes, B. (2012). Counter-Terrorism Policy Laundering and The FATF, Hague.
  • He, P. (2010). A Typological Study on Money Laundering. Journal of Money Laundering Control. 13(1): 15-32. Doi: http://dx.doi.org/10.1108/13685201011010182.
  • HMB (2023). Ulusal Risk Değerlendirmesi (Özet). Hazine ve Maliye Bakanlığı, https://ms.hmb.gov.tr/uploads/sites/12/2023/08/URD.pdf. Erişim Tarihi: 27.11.2023.
  • Leong, A. (2007). Disruption of International Organised Crime: An Analysis of Legal and Non-legal Strategies, London: Ashgate.
  • MASAK (2023). Aklamanın Aşamaları-Mali Suçları Araştırma Kurulu. https://masak.hmb.gov.tr/aklamanin-asamalari. Erişim Tarihi: 25.11.2023.
  • MER (2019). Mutual-Evaluation-Report-Turkey-2019,https://www.fatf-gafi.org/en/publications/Fatfgeneral/Outcomes-plenary-october-2019.html
  • Mohammad, S. J. ve Tahtamouni, A. (2022). Preventing Money Laundering During the Placement Stage: The Jordanian Commercial Banks Case. Int. J. Public Law and Policy, 8(1): 37-53. Doi: 10.1504/IJPLAP.2022.10043599
  • Murray, K. (2016). In the Shadow of the Dark Twin-Proving Criminality in Money Laundering Cases. Journal of Money Laundering Control, 19(4): 00-00. Doi: 10.1108/JMLC-02-2016-0009.
  • Nair, S. V. M. (2007). Factors Affecting Money Laundering: Lesson for Developing Countries. Journal of Money Laundering Control, 10(3): 352-366. Doi: http://dx.doi.org/10.1108/13685200710763506.
  • Nurhadiyanto, L. (2020). The Identification of Money Laundering on Drug Trafficking. Asia Pacific Fraud Journal, 5(1): 68-74. Doi: 10.21532/apfjournal.v5i1.137
  • Odeh, I. (2010). Anti-money Laundering, Pittsburgh.
  • OECD (2009). Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors. OECD. https://www.oecd.org/ctp/crime/money-laundering-awareness-handbook-for-tax-examiners-and-tax-auditors.pdf. Erişim Tarihi: 26.11.2023.
  • OJP (1980). A Report of the Study of the Pizza And Cheese Industry. Office of Justice Programs. https://www.ojp.gov/pdffiles1/Digitization/70579NCJRS.pdf. Erişim Tarihi: 26.11.2023, from
  • Öcal, O. (2021). Düzensiz Göçün Karanlık Yüzü: Göçmen Kaçakçılığı. Kapadokya Akademik Bakış, 5(1): 41-65.
  • Özsoylu, A.F. (1999). Yeraltı Ekonomisi. Ankara: Akçağ Yayınevi.
  • Platt, S. (2015). Criminal Capital. UK: Palgrave Macmillan .
  • Quirk, P. (1996). Macroeconomic implications of money laundering, IMF Working Paper 96/66, International Monetary Fund, Washington, DC, 27-28.
  • Reuter, P. ve Truman, E. M. (2004). Money Laundering: Methods and Markets, Chasing Dirty Money, Institute for International Economics, https://www.piie.com/publications/chapters_preview/381/3iie3705.pdf. Erişim Tarihi: 11.12.2023.
  • Rider, B. A. K. (1996). Taking Money Launderers to The Cleaners: Part 1, P.C.B.
  • Rider, B.A.K. (2006). The Price of Laundering Dirty Money, Private Paper, Jesus College, Cambridge: University of Cambridge.
  • Ridley, Nicholas Gilmour Nick, (2015). Everyday Vulnerabilities-Money Laundering Through Cash Intensive Businesses. Journal of Money Laundering Control, 18(3): 293-303. http://dx.doi.org/10.1108/JMLC-06-2014-0019
  • Rosenbaum, D. (1974). An Explanation: How Money That Financed Watergate Was Raised and Distributed, The New York Times, https://www.nytimes.com/1974/05/17/archives/an-explanation-how-money-that-financed-watergate-was-raised-and.html. Erişim Tarihi: 25.11.2023.
  • Rusanov, G. ve Pudovochkin, Y. (2021). Money Laundering in The Modern Crime System. Journal of Money Laundering, 24(4): 860-868. Doi: https://doi.org/10.1108/JMLC-08-2020-0085.
  • Schneider. F. ve Windischbauer, Æ. U. (2008). Money Laundering: Some Facts. European Journal of Law and Economy, 26: 387-404. Doi: 10.1007/s10657-008-9070-x.
  • Schott, P.A. (2006). Reference Guide to Anti-Money Laundering and Combating the Financing of Terrorism, 2nd ed., World Bank/IMF, Washington, DC.
  • Sherman, T. (1993). International Efforts to Combat Money Laundering, in MacQueen H.L. (Ed.). Money Laundering, Edinburgh: Edinburgh University Press.
  • Simser, J. (2013). Money Laundering: Emerging Threats and Trends. Journal of Money Laundering Control, 16(1): 41-54. Doi: DOI 10.1108/13685201311286841.
  • Stessens, G. (2004). Money Laundering. A new International Law Enforcement Model, Cambridge.
  • Tai, C. H. ve Kan, T. J. (2019). Identifying Money Laundering Accounts. International Conference on System Science and Engineering (ICSEE): 379-383.
  • Teichmann, F. M. J. (2017). Twelve Methods of Money Laundering. Journal of Money Laundering Control, 20(2): Doi: http://dx.doi.org/10.1108/JMLC-05-2016-0018.
  • UNODC (2023). Countering Terrorism Financing is in Focus of the UNODC Training-Course for Tajik Authorities, https://www.unodc.org/centralasia/en/news/countering-terrorism-financing-is-in-focus-of-the-unodc-training-course-for-tajik-Authorities.html#:~:text=Terrorist%20financing%20is%20the%20raising,acts%2C%20terrorists%20or%20terrorist%20organisations.Erişim Tarihi: 16.11.2023.
  • Üney, İ. (2009). Avrupa Konseyinin Organize Suçlara Karşı Uluslararası Alanda İşbirliği Girişimleri ve Çalışmaları, http: //www.egm.gov.tr/egitim/dergi/eskisayi/37/web/makaleler/Ibrahim_UNEY.htm, Erişim Tarihi: 21.01.2009.
Toplam 65 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Kamu Yönetimi
Bölüm Makaleler
Yazarlar

Mustafa Arslan 0000-0003-3259-1012

Bülent Atasever 0000-0002-4737-7943

Erken Görünüm Tarihi 7 Ocak 2024
Yayımlanma Tarihi 4 Ocak 2024
Gönderilme Tarihi 25 Aralık 2023
Kabul Tarihi 3 Ocak 2024
Yayımlandığı Sayı Yıl 2023 Cilt: 8 Sayı: 2

Kaynak Göster

APA Arslan, M., & Atasever, B. (2024). FATF Uyum Kriterleri Bağlamında Türkiye’de Para Aklama ve Terörün Finansmanı Sorunu. Medeniyet Araştırmaları Dergisi, 8(2), 20-44. https://doi.org/10.52539/mad.1409500
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