【Author】
Utkina, Maryna; Samsin, Roman; Pochtovyi, Maksym
【Source】JOURNAL OF MONEY LAUNDERING CONTROL
【Abstract】Purpose This paper aims to illustrate how virtual assets are used in such criminal offenses as money laundering and seeks to study the role of financial intelligence (monitoring) of transactions with virtual assets effectively in combating money laundering. Design/methodology/approach This research methodology includes system and structural methods that help analyze the theoretical, organizational and legal bases of the financial intelligence (monitoring) of transactions with virtual assets. The authors use the doctrinal legal research approach to analyze and describe the legislation connected to the financial intelligence (monitoring) operations with virtual assets. To identify critical issues of understanding the virtual assets and cryptocurrency essence, the peculiarities of the scientific community views on the given definitions, the authors use the method of terminological analysis and concepts operationalization. The authors use the extrapolation method to determine the possibility of implementing the analyzed best practices of foreign countries in the domestic practice of financial intelligence (monitoring) of transactions with virtual assets as an effective way in combating money laundering. Findings This study demonstrates the role of financial intelligence (monitoring) of transactions with virtual assets as an effective way to combat money laundering. Originality/value The article is devoted to comprehensively studying virtual assets and cryptocurrency concepts. The authors carried out a comparative analysis of these two concepts with the definition of their features and the main characteristics and features that separate them from each other. The authors also stressed the need for countries to strengthen the requirements for situations and activities with virtual assets, where there is a high level of risk in a risk-based approach.
【Keywords】Virtual assets; Cryptocurrency; Transactions with virtual assets; Financial intelligence (monitoring); Criminal offenses
【标题】虚拟资产交易的金融情报（监测）：外国的新立法和最佳实践
【摘要】目的 本文旨在说明虚拟资产是如何被用于洗钱等犯罪行为，并试图研究对虚拟资产交易的金融情报（监测）在打击洗钱方面的有效作用。设计/方法/途径 这种研究方法包括系统和结构方法，有助于分析虚拟资产交易的金融情报（监测）的理论、组织和法律基础。作者使用理论法律研究方法来分析和描述与虚拟资产金融情报（监测）业务有关的立法。为了理解虚拟资产和加密货币本质的关键问题以及科学界对给定定义的看法的特殊性，作者使用了术语分析和概念操作化的方法。此外，作者使用推断法来分析在国内实施外国最佳做法的可能性，即把虚拟资产交易的金融情报（监测）作为打击洗钱的有效途径。研究结果 本研究证明了虚拟资产交易的金融情报（监测）作为打击洗钱的有效方式的作用。原创性/价值 该文章致力于全面研究虚拟资产和加密货币的概念。作者对这两个概念进行了比较分析，对它们的特点进行了界定，并对它们之间的主要特征和特点进行了区分。作者还强调，各国需要加强对虚拟资产活动的要求，这些情况或活动存在着高风险。
【关键词】虚拟资产；加密货币；与虚拟资产的交易；金融情报（监测）；刑事犯罪
【文献类型】Article; Early Access
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