Praní špinavých peněz - praxe a teorie

The term money laundering represents the process, in which "washers" try to convert the illegal financial resources into the clean money, therefore the legal ones. Simultaneously, they push for separating these resources from the main source to preserve their criminal integrity. By reason that the financial resources involved in this process are acquired by illegal activities, the money laundering itself is considered a criminal offense. At the beginning of this thesis we will describe the fundamentals of money laundering, as well as features and particular phases of this process and we will also outline some modern and conventional methods in this area. The next part of my thesis contains the theoretical aspects based mainly on the theory of representation costs and theory of asymmetric information. The work also covers up the description of relation between the tax evasion and money laundering where they complement each other or conversely diverge.