Struggle against transnational crime: Combating money laundering, tax evasion and regulation of Bitcoin in Serbia

Abstract

The research presented in this paper refers to the examination of legal and related regulations in the struggle against money laundering, tax evasion and Bitcoin in Serbia, within the framework of the national strategy for combating transnational organized crime. Logically, the national regulations of these three new phenomena are not in compliance with issues that are simultaneously related and act in synergy, which makes the struggle against transnational organized crime, and also terrorism, increasingly difficult and uncertain, if there is not a timely response. The analysis of feedback mechanisms and negative effects of the synergy of these three phenomena in the sphere of transnational crime (money laundering, tax evasion, the expansion of the almost unknown Bitcoin) preliminarily indicates that it is necessary to introduce new regulations in this sphere within the process of reforming the legal system in Serbia and transformation to stable legal institutions based on the concept of human freedom and the rule of law. The research in this paper emphasizes the potential strategic, and also operational directions for creating and continuously developing the effective prevention of transnational organized crime in Serbia, precisely in the spheres and possibilities for the growth of transnational crime created by the expansion of Bitcoin as the real modus vivendi and modus operandi instrument for money laundering and tax evasion of great scope and risk for national, regional and global security. The paper presents significant arguments in support of the need to create integral legal regulations of the struggle directed to combating money laundering, tax evasion and Bitcoin.

Keywords

• transnational organized crime
• threat to national and international security
• strategy of combat
• money laundering
• tax evasion
• bitcoin
• serbia