Metody praní špinavých peněz a nástroje jejich prevence a odhalování se zaměřením na Českou republiku

This bachelor’s thesis examines the issue of money laundering and the tools used to prevent and detect it, with a focus on the Czech Republic. The thesis first defines basic concepts, the history, stages, and most common methods of laundering proceeds from criminal activity. It then describes the international legislative framework, particularly the activities of the FATF, UNODC, INTERPOL, and the Egmont Group, as well as international conventions and the development of European AML directives and regulations. The next section of the thesis focuses on the legal framework in the Czech Republic, primarily the AML Act, prevention and control tools, customer identification and due diligence (KYC/CDD), and the activities of selected institutions, particularly the Financial Analytical Office and the Czech National Bank. The thesis also includes an analytical section based on an evaluation of data from the FAÚ’s annual reports and a qualitative interview with an investigator from the NCOZ. The findings highlight the growing importance of AML measures, the increasing emphasis on monitoring financial flows, and the significance of international cooperation in detecting financial crime. The conclusion of the thesis also presents recommendations and expectations for future developments based on the analysis.