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Combating money laundering and the financing of terrorism: Interrelation of requirements of international standards and Russian reality

Razumova I.V. Kirov IPKR of FPS of Russia, Kirov, Russian Federation ( Razumova_IW@mail.ru )

Journal: Finance and Credit, #37, 2016

Subject The article addresses the creation of an efficient system of anti-money laundering and combating financing of terrorism in the Russian Federation.
Objectives The study aims to investigate the relation of requirements of international standards on combating money laundering and the financing of terrorism with rules of law of the Russian Federation and specifics of the Russian economy.
Methods I employed methods of logical analysis and synthesis, comparative and legal analysis, and method of idealization.
Results The study identified economic sectors that are outside the system of anti-money laundering but have a high risk of transactions, which purpose is to legalize income.
Conclusions and Relevance To reduce the risk of money laundering, it is necessary to establish the maximum amount of cash for settlements between individuals and participants of cash payments, and to include developers and entities involved in the sale of transport facilities to individuals in the list of organizations falling within the scope of Federal Law № 115-FZ.


Enforcement of criminal liability in the Russian Federation for money laundering

Razumova I.V. Research Institute of the Federal Penitentiary Service of Russia, Moscow, Russian Federation ( razumova_iw@mail.ru )

Journal: National Interests: Priorities and Security, #11, 2019

Subject The article investigates how rulings of the Supreme Court of the Russian Federation influence the number of criminal prosecution cases.
Objectives The research studies the correlation between the practical use of money laundering crimes in the Russian Federation and factual legalization of proceeds. I examine the way the Supreme Court of the Russian Federation construes criminal provisions on money laundering.
Methods The research involves methods of logic analysis and synthesis, method of legal comparison, idealization.
Results Having analyzed statistical data and a percentage of money laundering crimes out of total crimes, I point out small numbers of such cases initiated under Article 174 and 174.1 of the Criminal Code of the Russian Federation. Studying some criminal cases of money laundering, I inferred on the formal approaches and absurdity of court sentences and decisions. The enforcement of such criminal liability does not comply with international recommendations of the Financial Action Task Force on Money Laundering.
Conclusions and Relevance The existing law enforcement practice is not compliant with the FATF recommendations. Considering statistical data on criminal liability, one may conclude that Russia seems to have no cases of money or other property laundering. The findings can be used to formulate the governmental policy for criminal prosecution for money laundering.


Counteraction of the legitimization (laundering) of proceeds of crime and the financing of terrorism: audit activities

Razumova I.V. Kirov IPKR of Federal Penitentiary Service of Russia, Kirov, Russian Federation ( Razumova_IW@mail.ru )

Journal: International Accounting, #4, 2015

Subject The development of the system of counteraction of the legitimization (laundering) of proceeds of crime and the financing of terrorism also affects audit activities exercising independent control over organizations that fall under the Federal Law "On Counteraction of the legitimization (laundering) of proceeds of crime and the financing of terrorism" of August 07, 2001 № 115-FZ.
     Objectives The objectives of the study are to describe the background of the legal basis for counteraction of the legitimization (laundering) of proceeds of crime and the financing of terrorism in the Russian Federation, and to analyze the algorithm of counteraction measures in the activity of audit firms and auditors. The main task of the paper is to develop practical recommendations for auditing.
     Methods I used the methods of comparison, synthesis and analysis to consider the existing laws and regulations on counteracting legalization of proceeds of crime and terrorist financing, and the enforcement procedure.
     Results I substantiated the need to introduce requirements related to compliance with the laws on combating legalization (laundering) of proceeds of crime and terrorism financing into the bylaws of an audit organization (internal standards); to organize training of auditors in the form of ad hoc briefing; to design necessary audit procedures to comply with the requirements of the system of combating legalization (laundering) of proceeds of crime and terrorism financing, both at the planning stage of the audit and when substantive procedures are performed.
     Conclusions I conclude that the auditor should consider the transfer of information, which is based on audit results, to the Federal Service for Financial Monitoring.


Bases of forming the system of taxation of federal budget establishments

Razumova I.W. Head of Chair, Academy of the FPS of Russia, Kirov branch

Journal: Finance and Credit, #37, 2009

Under conditions of completion of tax reforms in Russia it is necessary to spare attention to taxation of budget organizations. The peculiar features of budget establishments should be taken into account in the general system of taxation. The article runs the bases of forming the tax system of federal budget establishments and criteria of the system construction. The author comes to the conclusion about the necessity of forming the system of taxation of budget establishments for the state sector increase of efficiency.


Influence of higher education on income of employee

Razumova T.O. candidate of economic sciences, associate professor of economic faculty, Moscow State University named after M.V. Lomonosov

Journal: Economic Analysis: Theory and Practice, #13, 2009

Innovative economy makes high demands to education and qualification of employees. Demand for higher education in Russia grows but significant part of graduates of high schools are not satisfied by their education work not by specialty or found themselves to be unemployed. The article explores influence of higher education on gains on the basis of clauses of modern economic theory and using methods of econometric analysis on the basis of Russian monitoring of economic clause and health of population.


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