Incidencia de las personas jurídicas en la comisión del delito de lavado de activos
Fecha
2022-03
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Universidad de Guayaquil, Facultad de Jurisprudencia Ciencias Sociales y Políticas
Resumen
El presente documento tiene como objetivo general analizar el impacto jurídico del delito de Lavado de Activos en las sociedades legalmente establecidas en el país, logrando así puntualizar las normativas que regulan el fehaciente desarrollo de las actividades de las compañías y las medidas de prevención encaminadas a mitigar este delito. En la exposición teórica realizada se abordan varios temas relacionados a los medios que usualmente emplean las organizaciones delictivas y los procedimientos de colocación, intercalación e inversión que han sido reconocidos a nivel internacional a la hora de caracterizar a este delito. En este sentido, empleamos el método de campo y el analítico, ya que la propia naturaleza de este ilícito requiere ser visto desde varias aristas, así como conocer la percepción de quienes se ven en riesgo, por lo cual se realizaron encuestas a 25 profesionales de derecho que indicaron que por falta de políticas y acciones estratégicas las personas jurídicas se encuentran altamente en riesgo de ser asechadas por el delito de Lavado de Activos. Con este resultado de primer momento y la revisión bibliográfica de varios autores, nos fue necesario establecer algunos mecanismos para mitigar esta problemática como es reforzar los controles y evaluaciones por parte de la Superintendencia de Compañías y el monitoreo constante de aquellas personas consideradas políticamente expuestas.
The general objective of this document is to analyze the legal impact of the crime of Money Laundering in the companies legally established in the country, thus achieving to point out the regulations that regulate the reliable development of the activities of the companies and the prevention measures aimed at mitigating this crime. In the theoretical exposition carried out, several topics related to the means that criminal organizations usually use and the placement, intercalation and investment procedures that have been recognized internationally when characterizing this crime are addressed. In this sense, we use the field method and the analytical method, since the very nature of this crime requires it to be seen from various angles, as well as to know the perception of those who are at risk, for which 25 professionals were surveyed. of law that indicated that due to lack of policies and strategic actions, legal entities are highly at risk of being persecuted for the crime of Money Laundering. With this initial result and the bibliographic review of several authors, it was necessary for us to establish some mechanisms to mitigate this problem, such as reinforcing the controls and evaluations by the Superintendence of Companies and the constant monitoring of those considered politically exposed.
The general objective of this document is to analyze the legal impact of the crime of Money Laundering in the companies legally established in the country, thus achieving to point out the regulations that regulate the reliable development of the activities of the companies and the prevention measures aimed at mitigating this crime. In the theoretical exposition carried out, several topics related to the means that criminal organizations usually use and the placement, intercalation and investment procedures that have been recognized internationally when characterizing this crime are addressed. In this sense, we use the field method and the analytical method, since the very nature of this crime requires it to be seen from various angles, as well as to know the perception of those who are at risk, for which 25 professionals were surveyed. of law that indicated that due to lack of policies and strategic actions, legal entities are highly at risk of being persecuted for the crime of Money Laundering. With this initial result and the bibliographic review of several authors, it was necessary for us to establish some mechanisms to mitigate this problem, such as reinforcing the controls and evaluations by the Superintendence of Companies and the constant monitoring of those considered politically exposed.
Descripción
Palabras clave
LAVADO DE ACTIVOS, PERSONAS JURÍDICAS, SUPERINTENDENCIA DE COMPAÑÍAS, DELITO, BLANQUEO DE CAPITALES.