application/pdf 419522 bytes http://creativecommons.org/licenses/by-nc-sa/4.0/legalcode https://phaidrabg.bg.ac.rs/o:37244 ISBN: 978-99955-45-50-5 2025 eng info:eu-repo/semantics/conferenceProceedings MONEY LAUNDERING FROM TAX EVASION IN SERBIA AND ITS NEIGHBOURING COUNTRIES: A LEGAL CONVERGENCE? Proceedings of EKONBIZ 2025 startpage: 150 endpage: 157 Miletić, Snežana Bajović, Vanja Radić, Siniša Key words: money laundering, tax evasion, predicate crime, FATF Recommendations, Criminal Code, EU law, comparative criminal law Abstract: The legal concept of money laundering varies across jurisdictions and international instruments, leading to no universally accepted definition of its constitutive acts or perpetrators. Generally, money laundering involves 'processing' criminal proceeds from a predicate crime, with the aim of concealing their illicit origin. In 2012, the Financial Action Task Force (FATF) included tax crimes among predicate offenses for money laundering but left individual states to define the scope and seriousness of such crimes. This paper examines how neighbouring countries of the Republic of Serbia have incorporated FATF Recommendations into their criminal codes, particularly regarding tax evasion. It also considers the role of European Union membership in shaping these definitions. Bijeljina : Univerzitet u Istočnom Sarajevu, Fakultet poslovne ekonomije