LAVAGEM DE DINHEIRO E MANIPULAÇÃO DE INFORMAÇÕES CONTÁBEIS: UMA ANÁLISE EMPÍRICA

Abstract

This research has as central theme money laundering and accounting information manipulation and demonstrate existing methodologies and indicate new ways to provide the inhibition of these crimes. The methodology used is bibliographic research through previously published materials. In the bibliographical survey, topics on money laundering, bodies and laws legislation’s responsible, crimes against the national financial system and methods of combating these crimes were addressed. Crimes such as slush fund “caixa-dois” and “colarinho branco” are seen by accountants who, in these cases, should be responsible for forwarding them to Organs supervisory bodies to take the necessary measures. However, according to the Ministry of Economy, it fails to collect millions due to illicit practices. Therefore, we propose that, in order to reduce this economic impact, accountants should be improving peridocally encouraged and penalized for omitting some kind of informations as in addition to inciting crime, they are causing a big damage to the public coffers.