ЦИФРОВІ ІНСТРУМЕНТИ В БОРОТЬБІ З ВІДМИВАННЯМ КОШТІВ ТА ФІНАНСУВАННЯМ МІЖНАРОДНОГО ТЕРОРИЗМУ: МОЖЛИВОСТІ ТА ЗАГРОЗИ

Abstract

At the current stage, the consequences of the use of digital technologies cannot be fully predicted. Their role in combating money laundering and terrorist financing is defined in two ways: 1) facilitate the transfer and accumulation of illegally obtained funds in offshore accounts; 2) act as a source of empowerment, can be used in investigations, detection and termination of illegal money transfers. The purpose of the article is a critical analysis of approaches to assessing the relationship between the level of risk of money laundering and terrorist financing and the implementation of digital technologies in countries, as well as the identification of opportunities and threats from their application in the researched field. To achieve the goal, the following methods were used: analysis and synthesis, logical generalization, comparison. The article systematizes the approaches of scientists to establishing the relationship between the level of digital development of the country and the risk of legalization of criminal funds. Based on a critical analysis of scientific works, this connection was confirmed, taking into account the value of the Basel АML Index. The problems of using rating indices of digitization for the quantitative assessment of this connection are identified. The ambiguity of the conclusions and the complexity of the real assessment are related to the different positions of the countries for different indicators. The benefits created by digital technologies in the field of combating money laundering and terrorist financing are systematized, in terms of KYC and TM components. They are used by most banks to assess, analyze and measure the risk of financial crimes. Situations that signal potential suspicious activity and require additional attention from banks are summarized. On the example of cryptocurrency, an assessment of the characteristic features of digital technologies (the underlying blockchain technology; anonymity; regulation and taxation of transactions with cryptocurrency) was carried out regarding the possibility of their use for money laundering and terrorist financing.