A lavagem de dinheiro – aspectos intrínsecos

Abstract

This article aims to analyze the main features of the money laundering process, with emphasis on its most intrinsic aspects. The work also serves to introduce the origin of the expression “money laundering”, what motivates, precedes and typifies it as a crime, as well as the international agreements signed to combat money laundering in Brazil. It intends to show the existence of the devices used and identified in the legislation that allow the affirmation of laundered resources and their phases. It presents a critical analysis about the Brazilian tax reality and its downfalls. The article provides viable suggestions for tax reform to meet the needs of the current Brazilian Tax Administration to combat and prevent money laundering.