Money Laundering and Terrorist Financing Problem in Turkey in the Context of FATF Compliance Criteria

Year 2023, , 20 - 44, 04.01.2024

Mustafa Arslan , Bülent Atasever

https://doi.org/10.52539/mad.1409500

Abstract

Money laundering acts pose a significant threat to humanity, especially fragile economies, both because it is a crime in itself with the consequences it creates and because it is generally a secondary crime as a continuation of organized crime activities. This situation has made money landering a target of both international and supranational organizations and nation states. In this context, many policies to prevent money laundering have been developed and implemented. FATF is considered a leading and effective international institution in the fight against money laundering. The report published by FATF in 2021 put Turkey on the gray list and revealed that it has reached a point where it should not be regarding money laundering. In this research, with a descriptive approach, Turkey's anti-money laundering policy and its results were clarified through the FATF-2021 Turkey Report. After drawing the conceptual framework, the research was limited to the descriptive analysis of the reports published by FATF about Turkey in 2021 and later. As a result of the research, it was determined that Turkey implemented the UNSC's decisions regarding the fight against the financing of terrorism and sanctions against Iran by delaying them; and also shows some incompatibility with FATF criteria in terms of financing of nuclear material smuggling, financial auditing of non-governmental organizations, auditing and control of politically exposed persons, developing measures for new technologies in the fields of money laundering and financing of terrorism, activating the internal financial audit system, determining the liabilities of financial enterprises other than banks and professional experts, legal entities, transparency of financial records of nongovernmental organizations, establishing a risk-based financial audit system, and providing a deterrent nature to financial sanctions.

Keywords

Money Laundering, Financing of Terrorism, Türkiye, FATF, Gray List

FATF Uyum Kriterleri Bağlamında Türkiye’de Para Aklama ve Terörün Finansmanı Sorunu

Abstract

Gerek yarattığı sonuçlarla başlı başına bir suç olması ve gerekse genellikle organize suç eylemlerinin devamı olarak ikincil suç olması nedeniyle para aklama eylemleri özellikle kırılgan ekonomiler olmak üzere, insanlık için önemli bir tehdit oluşturmaktadır. Bu durum para aklamayı gerek uluslararası ve ulusüstü kuruluşların ve gerekse ulus devletlerin hedefi haline getirmiştir. Bu bağlamda para aklamayı önlemeye dönük pek çok politika geliştirilmiş ve uygulanmaktadır. FATF para aklamayla mücadelede öncül ve etkin bir uluslararası kurum olarak görülmektedir. FATF’nin 2021 yılında yayımlamış olduğu raporda Türkiye’yi gri listeye alarak, para aklama konusunda olmaması gereken bir noktaya geldiğini ortaya koymuştur. Bu araştırmada, betimsel bir yaklaşımla, FATF-2021 Türkiye Raporu üzerinden Türkiye’nin para aklamayla mücadele politikası ve ortaya koyduğu sonuçlara açılık getirilmiştir. Araştırma, kavramsal çerçevenin çizilmesi sonrasında, FATF tarafından Türkiye hakkında 2021 ve sonrasında yayımlanan raporların betimsel analizi ile sınırlı tutulmuştur. Araştırma sonucunda Türkiye’nin BMGK’nın terörün finansmanıyla mücadeleye ve İran’a yönelik yaptırımlara ilişkin kararlarını geciktirerek uyguladığı; nükleer madde kaçakçılığının finansmanı, sivil toplum kuruluşlarının mali denetimi, kamusal nüfuz sahibi kimselerin denetim ve kontrolü, para aklama ve terörün finansmanı alanlarında yeni teknolojilere dönük tedbirlerin geliştirilmesi, iç mali denetim sisteminin etkinleştirilmesi, bankaların dışında kalan finansal işletmeler ile meslek uzmanlarının yükümlülüklerinin belirlenmesi, tüzel kişiliklerin mali kayıtlarının şeffaflaştırılması, risk bazlı mali denetim sisteminin oluşturulması, mali yaptırımlara caydırıcı nitelik kazandırılması hususlarında FATF kriterleriyle uyumsuzluk yaşadığı bulgularına ulaşılmıştır.

Keywords

Para Aklama, Terörün Finansmanı, Türkiye, FATF, Gri Liste

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