Financial Law Enforcement Research Articles

PROBLEMS OF THE THEORY OF FINANCIAL LAW ENFORCEMENT

In this article, the author considers certain problems of the theory of financial law enforcement, the relevance of which is confirmed by both the scientific relevance of research on the institute of state enforcement in the field of public finance and law enforcement practice. The procedural aspects of state enforcement in the field of financial activity are investigated, a brief analysis of scientific developments is carried out.

Financial law enforcement acts in Poland

The subject. The paper is devoted to the classification of financial law enforcement acts issued in Poland.The purpose of the paper is a typological analysis of the financial law enforcement acts in Poland depending on the subjects who issues such acts.The methodology. General scientific methods as analysis, synthesis, induction, deduction, comparison were used. The system method made it possible to regularize a set of financial law enforcement acts, taking into account the subjects of law enforcement in Poland. The functional approach made it possible to identify the types of financial law enforcement acts, depending on their role in the system of law enforcement in Poland.The main results and scope of their application. The definition of the financial law enforcement act is proposed. Classification of subjects of financial law enforcement in Poland is carried out, their powers are covered and characteristics of the individual legal acts issued by them are al-located. The proposed qualitative analysis of law enforcement acts adopted in Poland may be-come a starting point for research in the field of financial law theory and comparative law.Conclusions. A financial law enforcement act is an act issued on the basis of the current rules of financial law by the authorized bodies, establishing or determining – in respect of an individual addressee – the rights and (or) obligations in a particular case in the field of public finance, or preparing their establishment or determination.The subjects applying the norms of financial law, can be divided into: bodies of financial ad-ministration, the courts (primarily administrative courts) and quasi-judicial bodies (e.g. the Commission, considering cases of violation of discipline of public finance). The first group of bodies issues decisions and orders (financial and legal acts), the bodies of the second group issue court decisions and court orders, the bodies of the third group issue decisions.The role of administrative courts in the financial law enforcement is significant. Significant number of financial cases, particularly concerning individual interpretations, in the total number of cases considered by such courts is an evidence.

Laundering Pirates?: The Potential Role of Anti-money Laundering in Countering Maritime Piracy

Officials only recently have begun considering the use of financial investigative techniques, especially anti-money laundering (AML) tactics, in counter-piracy efforts. Europol and INTERPOL are attempting to establish coordinated law enforcement approaches to the problem of piracy, while the Financial Action Task Force on Money Laundering has generated early research on the possible use of AML in particular. Based on an analysis of the evolution of the AML regime more broadly, we suggest that a financial law enforcement approach, on paper, could be a valuable additional tool in countering piracy. To date, however, two obstacles have limited the wider acceptance of those tools. First, until very recently, no ‘norm entrepreneur’ has stepped forward to make financial investigative tactics a central tool in counter-piracy efforts. Secondly, while ‘following the money’ has much potential as a means of fighting piracy, we still know too little about the on-shore side of piracy to put those tools to use.