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The problem of money laundering is present both nationally and internationally and is considerably pronounced in those societies where organized crime attempts to legalize profit gained through criminal activities and infiltrate into economic flows in order to control certain economic and political processes. Criminal activities preceding gaining of illegal profit, the manners of money laundering and methods of fighting them contain certain specific characteristics which must be researched in order to be able to consider all aspects of money laundering, especially to plan appropriate strategy to suppress it. Money laundering is accompanying form of organized crime and other forms of property-related crimes that enable legalization of assets gained through criminal activities. Criminal organizations, groups and individuals hide the origin and existence of illegally acquired property by money laundering, as well as their own criminal activities. In this paper the author analyzes many definitions by domestic and foreign authors, so that he would finally deduce all important elements comprising the notion of money laundering and define money laundering himself. When defining money laundering, the author tried to include all existing forms in his own definition and to quote all important characteristics of this phenomenon, as well as to explain the procedure of money laundering which unwinds in stages. Considering certain characteristics of money laundering, the author presents them from the aspect of their relation to organized crime and corruption as close forms of crime, which is very important from the aspect of prevention of money laundering. ; Pranje novca je prateći oblik organizovanog i drugih oblika imovinskog kriminaliteta koji omogućava legalizaciju sredstava stečenih kriminalnom delatnošću. Kriminalne organizacije, grupe i pojedinci pranjem novca prikrivaju poreklo i postojanje nelegalno stečene imovine, kao i sopstvenu kriminalnu delatnost. U radu smo pokušali da definišemo pranje novca trudeći se da definicijom obuhvatimo postojeće oblike i navedemo sve bitne karakteristike ove pojave, kao i da objasnimo postupak pranja novca koji se odvija postepeno u fazama. Takođe, pokušali smo da pranje novca dovedemo u vezu sa drugim vrstama kriminaliteta i ukažemo na postojeće razlike između njih.

The paper compares state of corruption and way of its control in Serbia and the EU in order to identify differences and factors that determine the extent and trend of corruption and success in its control. The analysis shows that fundamental differences don't exist in spectrum of measures implemented and problems that arise in their application between Serbia and the EU. Existing differences in perception extent of corruption by citizens are product of several factors influence, primarily the volume of direct citizens' experiences with bribery and experiences of citizens in accomplishing their rights through legal channels. Regulatory mechanisms which should ensure efficient control of corruption have a limited range, especially those governing financing of political parties and declaration of assets of public officials. The paper points to a problem with the current voluntary approach to registration of lobbying in the EU, as well as the need to improve the national system for the control of corruption in line with the experiences of the EU countries. ; U radu se upoređuju stanje korupcije i načini njene kontrole u Srbiji i zemljama EU kako bi se uočile razlike, odnosno faktori koji opredeljuju obim i trend korupcije i uspeh u njenoj kontroli. Analiza pokazuje da ne postoji suštinska razlika u spektru mera koje se sprovode i problemima koji se javljaju u njihovoj primeni između Srbije i zemalja EU. Postojeće razlike u percepciji građana o rasprostranjenosti korupcije proizvod su uticaja više faktora, a pre svega obima direktnog iskustva građana sa podmićivanjem i iskustva građana u ostvarivanju prava legalnim putem. Regulatorni mehanizmi koji treba da obezbede efikasnu kontrolu korupcije imaju ograničeni domet, prvenstveno oni koji uređuju finansiranje političkih stranaka i prijavljivanje imovine funkcionera. U radu se ukazuje i na nedostatak sadašnjeg dobrovoljnog pristupa registraciji lobiranja u EU, kao i na potrebu unapređivanja domaćeg sistema za kontrolu korupcije u skladu sa iskustvima zemalja EU.

Criminal structure spread sphere of influence in all fields of social life and become a threat to national and international security. Namely, criminal profits generated by organized crime in the criminal market and its infiltration into the legal economic flows represent a potential danger for corrupting in legal economic relations and undermine the integrity of financial institutions. In this way, in the end the basic fundamentals of the financial system may be disrupted, and in dangerous are the functioning of state institutions, economic prosperity and national security. Modern criminal organizations are profit-oriented and market-based and operating methods that use are combination of criminal and methods of modern business organizations, which makes them particularly dangerous to society. The great economic power of organized crime used to acquire political power, and it is in turn used to pursue criminal objectives. Thus, the threat of organized crime is not limited to the effects of individual criminal actions, but much more on the ability to influence the decision making processes in the sphere of politics and economics. The great interest of organized crime to influence on state and its functions stems from the fact that with the help of the state authority can provide the easiest way for providing criminal profit and immunity from prosecution. The authors in paper point to areas and dominant negative consequences of the infiltration of organized crime into legitimate economic relations, as well as the implications of these processes in order to gain a better understanding of their importance for defining the model on fighting of organized crime. ; Kriminalne stukture šire sfere uticaja na sva polja društvenog života i postaju opasnost po nacionalnu i međunarodnu bezbednost. Profit koji generiše organizovani kriminal na ilegalnom tržištu i njegova infiltracija u legalne ekonomske tokove narušava integritet finansijskih institucija. Na taj način osnovne postavke finansijskog sistema mogu biti narušene, a delovanje državnih institucija, ekonomski napredak i nacionalna bezbednost ugroženi. Savremene kriminalne organizacije su profitno orijentisane i tržišno ustrojene, a metodi delovanja koje koriste kombinacija su kriminalnih i metoda rada savremenih poslovnih organizacija, što ih čini posebno opasnim po društvo. Velika ekonomska moć organizovanog kriminala koristi se za sticanje političke moći, a ona se povratno koristi za ostvarivanje kriminalnih ciljeva. Autori u radu ukazuju na dominantne oblasti i konsekvence infiltracije organizovanog kriminala u legalne ekonomske odnose, kao i na implikacije ovih procesa u cilju što boljeg razumevanja njihovog značaja za definisanje modela suprostavljanja organizovanom kriminalu.

The influence of tax evasion and its manifestations can reach proportions which endanger certain elements of both economic and political systems of the country. Some consequences of tax evasion are: endangering democratic institutions, hampering reforms, destroying international reputation, growth of criminal activities, budget deficit and spreading citizen distrust in institutions. A reform of the tax system and adoption of new laws in this field have created a base for better efficiency of the tax system. The advancement of the tax system prevents some forms of abuse in this field, but perpetrators find new models of abuse in the tax system. What is important in this field is the appearance of organized forms of tax evasion which point to great possibilities to produce criminal profit in the field of tax evasion. ; Evazija poreza, svojim delovanjem i načinom ispoljavanja, može dostići razmere koje ugrožavaju određene elemente društveno-ekonomskog i političkog sistema jedne zemlje. Posledice evazije poreza po društveno-političko i ekonomsko uređenje zemlje su mnogostruke: ugrožavanje demokratskih institucija, blokiranje reformi, rušenje međunarodnog ugleda zemlje, razaranje moralnih i etičkih vrednosti društva, socijalno raslojavanje, rast kriminala u oblasti poreza, budžetski deficit, širenje nepoverenja građana prema vlasti, njenim organima i slično. Normativnim naporima u ovoj oblasti i reformom poreskog sistema postavljene su osnove za njegovu veću efikasnost. Rad na unapređenju poreskog sistema onemogućio je neke od načina zloupotreba u ovoj oblasti, ali učinioci krivičnih dela povezanih sa evazijom poreza pronašli su nove modele zloupotreba i koriste ih u svojoj kriminalnoj delatnosti. Takođe, pojavili su se i organizovani oblici kriminala koji ukazuju na velike mogućnosti sticanja nelegalnog profita u ovoj oblasti.

Terrorist financing their activities uses legal (sponsored terrorism) and illegal money (criminal activity). This dichotomy make dilemma about capability of states to use measurement in combat terrorism financing. Most of legal definition connect money laundering with criminal profit, but in case of terrorism financing aim of this activity is no financial then political. Methods of money laundering are identical with cases of financing terrorism. This paper point to significance of creating unique measurements for combat money laundering and terrorism financing in international level which is very important for blocking financial capability of terrorist organizations. ; Savremene terorističke organizacije i njihove aktivnosti su najčešće podržane sredstvima nelegalnog porekla, koja su neretko proistekla iz kriminalnih aktivnosti. Osim toga, u manjem obimu se finansiraju i sredstvima čije je poreklo legalno - terorizam 'sponzorisan' od strane legalnih subjekata (država, nevladinih organizacija, multinacionalnih kompanija, bogatih pojedinaca itd.). Istovremeno, pomenuti vidovi finansiranja terorizma mogu da budu 'neposredni', po principu 'pare u ruke', što organima bezbednosti ne stvara naročite mogućnosti otkrivanja finansijskih transakcija i 'posredni', kada se 'prljavi' (nelegalni) novac 'pere' (legalizuje) i dostavlja posredstvom legalnih finansijskih tokova. Situaciju dodatno usložava činjenica da se većina zakonskih određenja pranja novca odnosi na legalizaciju protivpravno stečene imovinske koristi, dok su ciljevi finansiranja terorističkih aktivnosti nefinansijski, tj. politički. To državama stvara izvesne probleme u primeni mera za suprotstavljanje pranju novca radi suzbijanja finansiranja terorizma, iako su u oba slučaja načini pranja novca suštinski identični. Problem je još izraženiji zbog disharmonije nacionalnih zakonodavstava u ovoj sferi nacionalne bezbednosti. To zahteva definisanje jedinstvenih mera za suprotstavljanje pranju novca i finansiranju terorizma na međunarodnom planu.

This paper primarily provides an overview of the current methods of money laundering, particularly those listed in the Europol Organized Crime Threat Assessment of 2011, which is an important prerequisite for successful prevention of money laundering and terrorist financing. Specific trends in money laundering have been highlighted in the National Strategy for Combating Organized Crime of the Serbian Government in 2009, which is also subject of analysis. Then follows the review of basic methods for combating money laundering and terrorist financing in the current Law on Prevention of Money Laundering and Terrorist Financing of the Republic of Serbia of 2009, particularly enhanced and simplified measures of knowing customer and monitoring his/her business. It also provides an overview of certain provisions in current legislation of the United States which are important for prevention of money laundering and terrorist financing. Afterwards, presentation of the indicators of suspicious transactions and results of activities of the Administration for Prevention of Money Laundering of the Republic of Serbia set out in the Report on its work in 2010 follows, as well as pointing to potential problems in prevention of money laundering and terrorist financing. ; U radu se u prvom redu daje osvrt na aktuelne metode pranja novca, posebno one navedene u Proceni pretnje od organizovanog kriminala Europola za 2011. godinu, a zatim se ukazuje na osnovne metode za prevenciju pranja novca i finansiranja terorizma. U tom smislu su obrađene osnovne metode propisane važećim Zakonom o sprečavanju pranja novca i finansiranja terorizma Republike Srbije iz 2009. godine, posebno pojačane i pojednostavljene mere poznavanja stranke i praćenja njenog poslovanja. Ujedno je dat osvrt na pojedine odredbe u važećem zakonodavstvu Sjedinjenih Američkih Država od značaja za prevenciju pranja novca i finansiranja terorizma. Potom sledi izlaganje o indikatorima sumnjivih transakcija za banke, obveznike u prometu nepokretnosti u vezi s finansiranjem terorizma, kao i prikaz rezultata rada Uprave za sprečavanje pranja novca Republike Srbije iz Izveštaja o njenom radu za 2010. godinu. Na kraju se ukazuje na moguće probleme u prevenciji pranja novca i finansiranja terorizma.

The circular economy (CE) is currently a worldwide popular concept that should ensure sustainable development and resource efficiency. It is established on the theory of consumption and use of resources in the process of production in a way that affects a limitation of adverse effects on the environment. Simultaneously, this concept creates additional value and reuse of the products. In the Republic of Serbia (RS), the idea of CE is still new and underdeveloped. Hence, this paper aims to explore the possibility of implementing a CE in companies that operate in the RS by adopting the already developed methodology in the European Union. This research was conducted by monitoring the production process in the company "MB INTERNACIONAL" that produced cardboard packaging. The obtained approximate value of Circular Indicator of this company was 0.47, which indicated that the company had excellent chances for full implementation of the CE model in the business with the application of specific measures. The low-budget and highbudget measures, which could improve the circularity level in the analyzed company, are also presented in the research.