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KARA PARANIN AKLANMASINDA DİJİTAL PARALARIN ETKİSİ: BİTCOİN ÖRNEĞİ

Yıl 2023, Cilt: 8 Sayı: 16, 1 - 12, 30.06.2023

Cumhur Şahin

Öz

Kara paranın aklanması, yasa dışı yollardan elde edilen illegal kazançların suç faaliyeti ve yasa dışı fonlar arasındaki bağlantıyı gizlemek için sistemden saklanması olarak tanımlanabilir. Kara para aklama genellikle ikincil bir eylem olup, öncesinde yasa dışı bir eylem, diğer bir ifadeyle öncül suç gelmektedir. Kara para aklama küresel anlamda ciddi bir sorundur çünkü yıkıcı ekonomik etkileri bulunmaktadır aynı zamanda terörün finansmanıyla da yakından ilgilidir. Kara para aklama suçu her ne kadar yeni olmasa da kara paranın aklanmasında dijital paraların kullanılması oldukça yenidir. Bitcoin, Litecoin, Liberty Reserve, Perfect Money ve WebMoney gibi sanal paraların son on yılda popülerlik kazandığı görülmektedir. 2009 senesi kripto paralar için son derece önemli bir yıldır çünkü bir ödeme şeklinde yaratılan Bitcoin çarpıcı bir biçimde artan fiyatı ile finans dünyasında ilgi odağı oldu. Bu ödeme biçimi Satoshi Nakamoto kod adlı kişi veya grup tarafından Bitcoin: A peer-to peer Electronic Cash System (Eşler arası bir elektronik nakit sistemi) adlı makale ile dünyaya tanıtıldı. Bilindiği üzere Bitcoin bir merkez bankasına ihtiyaç duyulmaksızın işlemlerin yapılabildiği sanal bir paradır. Bitcoin’in anonim, neredeyse izlenemez doğası, kaçınılmaz bir şekilde suçluları bu para birimine çekmiş, dolayısıyla kara paranın aklanmasında Bitcoin başta olmak üzere dijital paralar önem kazanmıştır. Bu çalışmada kara paranın aklanmasında Bitcoin özelinde kripto paraların rolü hakkında bilgi verilmeye çalışılacaktır.

Anahtar Kelimeler

Kara Para Aklama Dijital Para Bitcoin

Kaynakça

  • AJELLO, N.J. 2015. “Fitting a Square Peg in a Round Hole: Bitcoin, Money Laundering, and the Fifth Amendment Privilege Against Self-Incrimination”, Brooklyn Law Review, 80(2):434-461.
  • ANDERSON, R., BARTON, C., BOEHME, R., CLAYTON, R., EETEN, M.V., LEVİ, M., MOORE, T. ve SAVAGE, S. 2012. “Measuring the cost of cybercrime”, Workshop on the Economics of Information Security.
  • ASTON, M., McCCOMBİE, S., REARDON, B. ve WATTERS, P. 2009. “A preliminary profiling of internet money mules: an Australian perspective”, Symposia and Workshops on Ubiquitous, Autonomic and Trusted Computing.
  • CHAKRAVARTY, S. ve BARBERA, M. 2014. “On the effectiveness of traffic analysis against anonymity networks using flow records”, PAM, doi: 10.1007/978-3-319-04918-2
  • CHRİSTİN, N. 2013. “Traveling the silk road: a measurement analysis of a large anonymous online marketplace”, World Wide Web, 213-224. DE SANCTİS, F.M. 2017. “Money laundering through real estate”, International Money Laundering through Real Estate and Agribusiness, Springer, Cham.
  • DECARY-HETU, D. ve DUPONT, B. 2013. “Reputation in a dark network of online criminals”, Global Crime, 14(2-3): 175-196, doi: 10.1080/17440572.2013.801015.
  • DECKER, C. ve WATTENHOFER, R. 2013. “Information propagation in the Bitcoin network”, IEEE P2P 2013- Proceedings 13th IEEE International Conference on Peer-to-Peer Computing, pp. 1-10, doi: 10.1109/P2P.2013.6688704.
  • DİNGLEDİNE, R., MATHEWSON, N. ve SYVERSON, P. 2004. “Tor: the second-generation onion router”, SSYM’04 Proceedings of the 13th Conference on USENIX Security Symposium, Vol. 13, pp. 21, doi: 10.1.1.4.6896.
  • DUPUİS, D. ve GLEASON, K. 2021. “Money laundering with cryptocurrency: open doors and the regulatory dialectic”, Journal of Financial Crime, 28(1): 60-74.
  • EETEN, M.V. ve BAUER, J. 2008. “Economics of malware: security decisions, incentives and externalities”, Report. OECD Science, Technology and Industry Working Papers.
  • EUROPOL 2015a. “Exploring tomorrow’s organised crime”, available at: www.europol.europa.eu/sites/ default/files/Europol_OrgCrimeReport_web-final.pdf
  • EUROPOL 2015b. “The internet organised crime threat assessment”, available at: www.europol.europa. eu/sites/default/files/publications/europol_iocta_web_2015.pdf
  • EUROPOL 2015c. “Why cash is still King?”, available at: www.europol.europa.eu/sites/default/files/ publications/europolcik.pdf
  • FATF 2015. “Virtual currencies: key definitions and potential AML/CFT Risks”, available at: http://fatf-gafi.org/media/fatf/documents/reports/Virtual-currency-key-definitions-and-potential-aml-cft-risks. Pdf
  • FLORENCİO, D. ve HERLEY, C. 2010. “Phishing and money mules”, International Workshop on Information Forensics and Security (WIFS).
  • HOLT, T.J. 2013. “Exploring the social organisation and structure of stolen data markets”, Global Crime, 14(2-3): 155-174, doi: 10.1080/17440572.2013.787925.
  • HOLT, T.J., SMİRNOVA, O., CHUA, Y.T. ve COPES, H. 2015. “Examining the risk reduction strategies of actors in online criminal markets”, Global Crime, 16(2): 81-103, doi: 10.1080/ 17440572.2015.1013211.
  • HOLZ, T., ENGELBERTH, M. ve FREİLİNG, F. 2009. “Learning more about the underground economy: a case-study of keyloggers and dropzones”, Computer Security-ESORICS.
  • KAPPOS, G., YOUSAF, H., MALLER, M. ve MEİKLEJOHN, S. 2018. “An empirical analysis of anonymity in zcash”, Working Paper, available at: www.researchgate.net/publication/ 325034106_An_Empirical_Analysis_of_Anonymity_in_Zcash.
  • LEVİ, M. 2015. “Money for crime and money from crime: financing crime and laundering crime proceeds”, European Journal on Criminal Policy and Research, 21(2): 275-297.
  • LİN, L. 2019. “Deconstructing decentralized exchanges”, Stanford Journal of Blockchain Law and Policy, available at: https://stanford-jblp.pubpub.org/pub/deconstructing-dex.
  • LOWERY III, E. W. 2013. “Application of FinCEN’s Regulations to Persons Administering, Exchanging, or Using Virtual Currencies. (Mar. 18, 2013)
  • MABUNDA, S. 2018. Cryptocurrency: The New Face of Cyber Money Laundering. International conference on advances in big data, computing and data communication systems (icabcd).
  • MOORE, D. ve RİD, T. 2016. “Cryptopolitik and the darknet”, Survival. Routledge, 58(1):7-38, doi: 10.1080/00396338.2016.1142085.
  • MOTOYAMA, M., McCOY, D., LECCHENKO, K., SAVAGE, S. ve VOELKER, G.M. 2011. “An analysis of underground forums”, ICM
  • MÖSER, M., BÖHME, R. ve BREUKER, D. 2013. “An inquiry into money laundering tools in the bitcoin ecosystem”, Procedings of the 2013 e-Crime Researches Summit, pp. 1-14, doi: 10.1109/ eCRS.2013.6805780.
  • MÖSER, M., SOSKA, K., HEİLMAN, E., LEE, K., HEFFAN, H., SRİVASTAVA, S., HOGAN, K., HENNESSEY, J., MİLLER, A., NARAYANAN, A. ve CHRİSTİN, N. 2018. “An empirical analysis of traceability in the monero blockchain”, Proceedings on Privacy Enhancing Technologies.
  • NAKAMOTO, S. 2008. “Bitcoin: a peer-to-peer electronic cash system”, Consulted, pp. 1-9, doi: 10.1007/ s10838-008-9062-0.
  • NATIONAL DRUG INTELLIGENCE CENTER. 2008. “Money laundering in digital currencies,” U.S. Department of Justice, No. 2008-R0709-003, June 2008.
  • ORAL, B.G. ve YEŞİLKAYA, Y. 2021. “KRİPTO PARA İKİLEMİ: KARAPARA AKLAMA ve BİTCOİN”, Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 39(1): 209-239.
  • QUESNELLE, J. 2017. “On the linkability of zcash transactions”, available at: https://arxiv.org/pdf/ 1712.01210.pdf. RAMAN, M. 2013. Department of Justice, Press Release (Nov. 18, 2013), available at http://www.justice.gov/criminal/pr/speeches/2013/crm-speech-131118.html.
  • SAVAŞ, D.O. ve DANACI, Ö. 2014. “DİJİTAL PARA BİTCOİN; BİR ÖDEME ARACI MI YOKSA KARA PARA AKLAYICILARIN YENİ SIĞINAĞI MI?”, Gümrük ve Ticaret Dergisi, 4, 72-85.
  • SAVONA, E. 2014. “Organised crime numbers”, Global Crime, 15, 1-2, 1-9, doi: 10.1080/ 17440572.2014.886512.
  • SHAPİRO, D. 2018. “Taxation and regulation in decentralized exchanges”, Journal of Taxation of Investments, 36(1): 3-13.
  • SOOD, A.K. ve ENBODY, R.J. 2013. “Crimeware-as-a-service—a survey of commoditized crimeware in the underground market”, International Journal of Critical Infrastructure Protection, 6(1): 28-38.
  • THİEMANN, M. 2014. “In the shadow of basel: how competitive politics bred the crisis”, Review of International Political Economy, 21(6): 1203-1239.
  • TİWARİ, M., GEPP, A. ve KUMAR, K. 2020. “A review of money laundering literature: the state of research in key areas”, Pacific Accounting Review, 32(2): 271-303.
  • UNODC .2014. Basic Manual on the Detection and Investigation of the Laundering of Crime Proceeds Using Virtual Currencies.
  • WEGBERG, R.V., OERLEMANS, J.J., ve DEVENTER, O.V. 2018. “Bitcoin money laundering: mixed results?”, Journal of Financial Crime, 25(2): 419-435.
  • https://paypers.com (31.12.2022)
  • https://www.coindesk.com/markets/2020/03/11/us-homeland-security-charges-localbitcoins-seller-with-money-laundering/ (28.12.2022)
  • https://news.bitcoin.com/tokyo-police-arrest-2-men-for-buying-cryptocurrency-tied-to-530m-coincheck-hack/) (02.01.2023)
  • https://coinsutra.com/decentralized-exchange-cryptocurrency (03.01.2023)
  • www.hgtv.com/lifestyle/real-estate/how-to-buy-real-estate-with-bitcoin (04.01.2023)

THE EFFECT OF CRYPTO-CURRENCIES ON MONEY LAUNDERING: BITCOIN EVIDENCE

Yıl 2023, Cilt: 8 Sayı: 16, 1 - 12, 30.06.2023

Cumhur Şahin

Öz

Money laundering can be defined as stocking revenues in system in order to hide the link of illegal revenues from crime operations. Money laundering is a secondary act. The first act becomes crime or illegal operation.  Money laundering is a serious crime and results in devastating economic effects with terror financing. Money laundering is an old concept. However, using crypto-currencies in money laundering is new phenomenon. It is found that Bitcoin, Litecoin, Liberty Reserve, Perfect Money and WebMoney have become popular among crypto-currencies in recent years. The year 2009 is a quite important year for cryptocurrencies because Bitcoin, which was formed as a payment, has been a limelight in the financial world with its dramatically increasing price. This form of payment was introduced to the world by a person or group codenamed Satoshi Nakamoto with an article called ‘Bitcoin: A peer-to-peer Electronic Cash System’. Bitcoin, as it is known, is a virtual currency in which transactions can be made without the need for a central bank. The anonymous, almost untraceable nature of bitcoin has inevitably attracted criminals to this currency; hence digital coins, particularly Bitcoin, have become important in laundering money. In this study, it is going to be tried to present information about the role of cryptocurrencies, in particular about Bitcoin, in laundering money.

Anahtar Kelimeler

Kara Para Aklama Dijital Para Bitcoin Bitcoin

Kaynakça

  • AJELLO, N.J. 2015. “Fitting a Square Peg in a Round Hole: Bitcoin, Money Laundering, and the Fifth Amendment Privilege Against Self-Incrimination”, Brooklyn Law Review, 80(2):434-461.
  • ANDERSON, R., BARTON, C., BOEHME, R., CLAYTON, R., EETEN, M.V., LEVİ, M., MOORE, T. ve SAVAGE, S. 2012. “Measuring the cost of cybercrime”, Workshop on the Economics of Information Security.
  • ASTON, M., McCCOMBİE, S., REARDON, B. ve WATTERS, P. 2009. “A preliminary profiling of internet money mules: an Australian perspective”, Symposia and Workshops on Ubiquitous, Autonomic and Trusted Computing.
  • CHAKRAVARTY, S. ve BARBERA, M. 2014. “On the effectiveness of traffic analysis against anonymity networks using flow records”, PAM, doi: 10.1007/978-3-319-04918-2
  • CHRİSTİN, N. 2013. “Traveling the silk road: a measurement analysis of a large anonymous online marketplace”, World Wide Web, 213-224. DE SANCTİS, F.M. 2017. “Money laundering through real estate”, International Money Laundering through Real Estate and Agribusiness, Springer, Cham.
  • DECARY-HETU, D. ve DUPONT, B. 2013. “Reputation in a dark network of online criminals”, Global Crime, 14(2-3): 175-196, doi: 10.1080/17440572.2013.801015.
  • DECKER, C. ve WATTENHOFER, R. 2013. “Information propagation in the Bitcoin network”, IEEE P2P 2013- Proceedings 13th IEEE International Conference on Peer-to-Peer Computing, pp. 1-10, doi: 10.1109/P2P.2013.6688704.
  • DİNGLEDİNE, R., MATHEWSON, N. ve SYVERSON, P. 2004. “Tor: the second-generation onion router”, SSYM’04 Proceedings of the 13th Conference on USENIX Security Symposium, Vol. 13, pp. 21, doi: 10.1.1.4.6896.
  • DUPUİS, D. ve GLEASON, K. 2021. “Money laundering with cryptocurrency: open doors and the regulatory dialectic”, Journal of Financial Crime, 28(1): 60-74.
  • EETEN, M.V. ve BAUER, J. 2008. “Economics of malware: security decisions, incentives and externalities”, Report. OECD Science, Technology and Industry Working Papers.
  • EUROPOL 2015a. “Exploring tomorrow’s organised crime”, available at: www.europol.europa.eu/sites/ default/files/Europol_OrgCrimeReport_web-final.pdf
  • EUROPOL 2015b. “The internet organised crime threat assessment”, available at: www.europol.europa. eu/sites/default/files/publications/europol_iocta_web_2015.pdf
  • EUROPOL 2015c. “Why cash is still King?”, available at: www.europol.europa.eu/sites/default/files/ publications/europolcik.pdf
  • FATF 2015. “Virtual currencies: key definitions and potential AML/CFT Risks”, available at: http://fatf-gafi.org/media/fatf/documents/reports/Virtual-currency-key-definitions-and-potential-aml-cft-risks. Pdf
  • FLORENCİO, D. ve HERLEY, C. 2010. “Phishing and money mules”, International Workshop on Information Forensics and Security (WIFS).
  • HOLT, T.J. 2013. “Exploring the social organisation and structure of stolen data markets”, Global Crime, 14(2-3): 155-174, doi: 10.1080/17440572.2013.787925.
  • HOLT, T.J., SMİRNOVA, O., CHUA, Y.T. ve COPES, H. 2015. “Examining the risk reduction strategies of actors in online criminal markets”, Global Crime, 16(2): 81-103, doi: 10.1080/ 17440572.2015.1013211.
  • HOLZ, T., ENGELBERTH, M. ve FREİLİNG, F. 2009. “Learning more about the underground economy: a case-study of keyloggers and dropzones”, Computer Security-ESORICS.
  • KAPPOS, G., YOUSAF, H., MALLER, M. ve MEİKLEJOHN, S. 2018. “An empirical analysis of anonymity in zcash”, Working Paper, available at: www.researchgate.net/publication/ 325034106_An_Empirical_Analysis_of_Anonymity_in_Zcash.
  • LEVİ, M. 2015. “Money for crime and money from crime: financing crime and laundering crime proceeds”, European Journal on Criminal Policy and Research, 21(2): 275-297.
  • LİN, L. 2019. “Deconstructing decentralized exchanges”, Stanford Journal of Blockchain Law and Policy, available at: https://stanford-jblp.pubpub.org/pub/deconstructing-dex.
  • LOWERY III, E. W. 2013. “Application of FinCEN’s Regulations to Persons Administering, Exchanging, or Using Virtual Currencies. (Mar. 18, 2013)
  • MABUNDA, S. 2018. Cryptocurrency: The New Face of Cyber Money Laundering. International conference on advances in big data, computing and data communication systems (icabcd).
  • MOORE, D. ve RİD, T. 2016. “Cryptopolitik and the darknet”, Survival. Routledge, 58(1):7-38, doi: 10.1080/00396338.2016.1142085.
  • MOTOYAMA, M., McCOY, D., LECCHENKO, K., SAVAGE, S. ve VOELKER, G.M. 2011. “An analysis of underground forums”, ICM
  • MÖSER, M., BÖHME, R. ve BREUKER, D. 2013. “An inquiry into money laundering tools in the bitcoin ecosystem”, Procedings of the 2013 e-Crime Researches Summit, pp. 1-14, doi: 10.1109/ eCRS.2013.6805780.
  • MÖSER, M., SOSKA, K., HEİLMAN, E., LEE, K., HEFFAN, H., SRİVASTAVA, S., HOGAN, K., HENNESSEY, J., MİLLER, A., NARAYANAN, A. ve CHRİSTİN, N. 2018. “An empirical analysis of traceability in the monero blockchain”, Proceedings on Privacy Enhancing Technologies.
  • NAKAMOTO, S. 2008. “Bitcoin: a peer-to-peer electronic cash system”, Consulted, pp. 1-9, doi: 10.1007/ s10838-008-9062-0.
  • NATIONAL DRUG INTELLIGENCE CENTER. 2008. “Money laundering in digital currencies,” U.S. Department of Justice, No. 2008-R0709-003, June 2008.
  • ORAL, B.G. ve YEŞİLKAYA, Y. 2021. “KRİPTO PARA İKİLEMİ: KARAPARA AKLAMA ve BİTCOİN”, Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 39(1): 209-239.
  • QUESNELLE, J. 2017. “On the linkability of zcash transactions”, available at: https://arxiv.org/pdf/ 1712.01210.pdf. RAMAN, M. 2013. Department of Justice, Press Release (Nov. 18, 2013), available at http://www.justice.gov/criminal/pr/speeches/2013/crm-speech-131118.html.
  • SAVAŞ, D.O. ve DANACI, Ö. 2014. “DİJİTAL PARA BİTCOİN; BİR ÖDEME ARACI MI YOKSA KARA PARA AKLAYICILARIN YENİ SIĞINAĞI MI?”, Gümrük ve Ticaret Dergisi, 4, 72-85.
  • SAVONA, E. 2014. “Organised crime numbers”, Global Crime, 15, 1-2, 1-9, doi: 10.1080/ 17440572.2014.886512.
  • SHAPİRO, D. 2018. “Taxation and regulation in decentralized exchanges”, Journal of Taxation of Investments, 36(1): 3-13.
  • SOOD, A.K. ve ENBODY, R.J. 2013. “Crimeware-as-a-service—a survey of commoditized crimeware in the underground market”, International Journal of Critical Infrastructure Protection, 6(1): 28-38.
  • THİEMANN, M. 2014. “In the shadow of basel: how competitive politics bred the crisis”, Review of International Political Economy, 21(6): 1203-1239.
  • TİWARİ, M., GEPP, A. ve KUMAR, K. 2020. “A review of money laundering literature: the state of research in key areas”, Pacific Accounting Review, 32(2): 271-303.
  • UNODC .2014. Basic Manual on the Detection and Investigation of the Laundering of Crime Proceeds Using Virtual Currencies.
  • WEGBERG, R.V., OERLEMANS, J.J., ve DEVENTER, O.V. 2018. “Bitcoin money laundering: mixed results?”, Journal of Financial Crime, 25(2): 419-435.
  • https://paypers.com (31.12.2022)
  • https://www.coindesk.com/markets/2020/03/11/us-homeland-security-charges-localbitcoins-seller-with-money-laundering/ (28.12.2022)
  • https://news.bitcoin.com/tokyo-police-arrest-2-men-for-buying-cryptocurrency-tied-to-530m-coincheck-hack/) (02.01.2023)
  • https://coinsutra.com/decentralized-exchange-cryptocurrency (03.01.2023)
  • www.hgtv.com/lifestyle/real-estate/how-to-buy-real-estate-with-bitcoin (04.01.2023)
Toplam 44 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Cumhur Şahin 0000-0002-8790-5851

Erken Görünüm Tarihi 16 Haziran 2023
Yayımlanma Tarihi 30 Haziran 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 8 Sayı: 16

Kaynak Göster

APA Şahin, C. (2023). KARA PARANIN AKLANMASINDA DİJİTAL PARALARIN ETKİSİ: BİTCOİN ÖRNEĞİ. Uluslararası Afro-Avrasya Araştırmaları Dergisi, 8(16), 1-12.
 Kapak Resmi İndir

All rights reserved. International Journal of Afro-Eurasian Research (IJAR) is an International refereed journal and published biannually. Authors are responsible for the content and linguistic of their articles. Articles published here could not be used without referring to the Journal. The opinions in the articles published belong to the authors only and do not reflect those of International Journal of Afro-Eurasian Research.