{"id":16963,"date":"2015-02-17T20:02:04","date_gmt":"2015-02-17T20:02:04","guid":{"rendered":"http:\/\/obegef.pt\/wordpress\/?p=16963"},"modified":"2015-02-17T20:02:04","modified_gmt":"2015-02-17T20:02:04","slug":"40-working-paper","status":"publish","type":"post","link":"https:\/\/obegef.pt\/wordpress\/?p=16963","title":{"rendered":"40# Working Paper"},"content":{"rendered":"\n\n\n
\"\"<\/a><\/td>\nAutores:<\/strong>\u00a0Jorge Alves; Jos\u00e9 Ant\u00f3nio Moreira
\nT\u00edtulo: <\/strong>Shareholders Loans: A Simple Method of Money Laundering
\nEditor:<\/strong>\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF
\nData:<\/strong>\u00a02015, Fev.
\nP\u00e1ginas:<\/strong>\u00a025
\n\u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude
\n<\/strong><\/strong>Formato ficheiro:<\/strong>\u00a0pdf (portable document format)
\nDimens\u00e3o: <\/strong>220\u00a0kb
\nSolicita\u00e7\u00e3o:<\/strong>\u00a0Transmita-nos<\/a>\u00a0a sua opini\u00e3o sobre este trabalho.
\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(Carregue na imagem para importar o livro)<\/p>\n

Resumo:<\/strong>\u00a0<\/strong><\/p>\n

\"texto<\/a>O presente estudo prop\u00f5e-se discutir a lavagem de dinheiro sob uma nova perspetiva. Para Mitchell et al. (1998) e Bingham (1992), entre outros, subjacente a tal lavagem existem complexas teias de transa\u00e7\u00f5es com o prop\u00f3sito de \u201climpar\u201d fundos il\u00edcitos, transmitindo-os \u201catrav\u00e9s do sistema banc\u00e1rio de modo a disfar\u00e7ar a origem ou a propriedade dos fundos\u201d.
\nL\u00ea-se esta descri\u00e7\u00e3o e pensa-se em ambientes escuros, \u201cgangsters\u201d e traficantes de drogas. No entanto, pode lavar-se dinheiro de modos simples que a literatura n\u00e3o discute, mas s\u00e3o familiares a muitas pessoas. \u00c9 o caso dos empr\u00e9stimos de s\u00f3cios, que podem ser utilizados como solu\u00e7\u00e3o de lavagem dos montantes resultantes das vendas sem fatura (subfactura\u00e7\u00e3o) que as empresas possam fazer.
\nPara o caso portugu\u00eas, recolhe-se evid\u00eancia e testa-se a hip\u00f3tese de que tais empr\u00e9stimos s\u00e3o usados com o referido prop\u00f3sito. Utiliza-se uma metodologia baseada em dois passos. Primeiro, ela classifica as empresas de acordo com o respetivo comportamento no que concerne \u00e0s vendas sem fatura; segundo, relaciona os empr\u00e9stimos de s\u00f3cios aos montantes arrecadados por essa via. A evid\u00eancia emp\u00edrica mostra uma rela\u00e7\u00e3o positiva entre aquele tipo de vendas e os referidos empr\u00e9stimos.
\nEste resultado \u00e9 um contributo para a literatura, trazendo \u00e0 discuss\u00e3o um novo modo de lavagem de dinheiro.<\/p>\n

\"Texto<\/a>This study aims to discuss money laundering from a new perspective. For Mitchell et al. (1998) and Bingham (1992), among others, underlying money laundering there are complex webs of transactions with the purpose of \u201ccleaning\u201d illicit funds, transmitting them \u201cthrough the banking system in such a way as to disguise the origin or ownership of the funds\u201d.
\nOne reads this description and thinks of dark environments, gangsters and drug dealers. However, money can be laundered in simple ways that the literature does not discuss, and are familiar for many people. It is the case of shareholders loans that can be used as a solution for cleaning the proceedings of invoiceless sales firms make.
\nFor the Portuguese case, we gather empirical evidence and test the hypothesis that such loans are used as a laundry solution for those proceedings. We use a methodology based on two main steps. First, it classifies firms according to their tax fraud behavior by invoiceless sales; second, it relates shareholders loans to such proceedings. We found a positive relationship between these two variables. This result will be a contribution to the literature bringing into the discussion another money laundry tool.<\/p>\n

\u00a9 Direitos de autor<\/strong>:<\/p>\n

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 <\/p>\n","protected":false},"excerpt":{"rendered":"

Autores:\u00a0Jorge Alves; Jos\u00e9 Ant\u00f3nio Moreira T\u00edtulo: Shareholders Loans: A Simple Method of Money Laundering Editor:\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF Data:\u00a02015, Fev. P\u00e1ginas:\u00a025 \u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude Formato ficheiro:\u00a0pdf (portable document format) Dimens\u00e3o: 220\u00a0kb Solicita\u00e7\u00e3o:\u00a0Transmita-nos\u00a0a sua opini\u00e3o sobre este trabalho.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[71],"tags":[],"class_list":["post-16963","post","type-post","status-publish","format-standard","hentry","category-working-papers-publicacoes"],"_links":{"self":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/16963","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16963"}],"version-history":[{"count":2,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/16963\/revisions"}],"predecessor-version":[{"id":16967,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/16963\/revisions\/16967"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}