洗錢防制的一般理論、實踐與批評

Abstract

洗錢作為一種國家的懲罰，其表面立意在於避免鼓勵犯罪和使不法所得可以被滌淨，並且因為其有強烈的跨國性質，而成為當代少見的跨國共同罪名。 惟針對反洗錢所建立之機制，皆含有國家課稅性質，不但不公平地壓迫金融機構而強迫其轉嫁於普通人民，且容易使國家皆由反洗錢之名，將實為監控的手伸入，使其是否合乎憲法，大有疑問。 本文透過分析各國文獻，摘錄各種洗錢典型態樣，發現反洗錢有兩種主流模式：英格蘭模式和紐約州模式，惟二者皆難免和商業運作有緊張關係，因此需要額外的調和機制，以期尊重憲法，保衛人權。

As a criminal liability, money laundering is a kind of crime that can be used to prevent the criminal behaviour and deprive the dirty money. Due to its transnational element, the anti-money laundering regulation spread to globe quickly. Nevertheless, the anti-money mechanism is nothing but a kind of tax and unfairly suppressed the financial institutions which forced to move the burden to ordinary citizens. It also allows the government to monitor people legally which may be unconstitutional. By analysing articles from countries the conclusion that there are two kinds of models of anti-money laundering system in the world though conflict with modern business activities.