SÜRDÜRÜLEBİLİR KALKINMA KAPSAMINDA YASADIŞI EKONOMİK FAALİYETLER VE FİNANSAL AKIŞLAR: ADLİ MUHASEBE PERSPEKTİFİ
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Sürdürülebilir Kalkınma, Sürdürülebilir Kalkınma Hedefleri, Yasadışı Ekonomik Faaliyet, Yasadışı Finansal Akış, Adli MuhasebeÖzet
Yasadışı malların ticareti ve organize suçlar sonucunda ülkeler milyarlarca dolar yasadışı nakit akışlarıyla karşılaşmaktadır. Bu nakit akışlarının temelinde yasadışı ekonomik faaliyetler yatmaktadır. Yasadışı ekonomik faaliyetlerin meydana getirdiği yasadışı finansal akışlar, kayıt dışı ekonomileri, önlenemez yolsuzluk ve şiddet eylemlerini beraberinde getirmektedir. Bunun da ötesinde daha düşük büyüme oranlarına, daha fazla yoksulluğa, daha yüksek anne ve çocuk ölüm oranlarına, daha az doğrudan yabancı yatırımlara, sağlık ve eğitim yatırımlarında azalmaya, vergi ve kamu politikalarında etkinsizliklere yol açmaktadır. Yasadışı ekonomik faaliyetlerin sürdürülebilir kalkınmanın her aşaması üzerinde yıkıcı bir etkisi olup; çoğunlukla bu eylemler, sivil huzursuzluk ve istikrarsızlığa yol açmaktadır. Bu bağlamda çalışmada sürdürülebilir kalkınma önündeki en önemli engellerden biri olan yasadışı ekonomik faaliyetler ve neden oldukları yasadışı akışlar adli muhasebe çerçevesinde değerlendirilmiştir. Bu araştırmada, yasa dışı ekonomik faaliyetler ve söz konusu bu faaliyetlerin neden oldukları yasa dışı finansal akışlar, sürdürülebilir kalkınma temelinde incelenmektedir. Bu araştırmanın amacı, olası adli muhasebe prosedürleri hakkında derin ve kapsamlı bir anlayış geliştirerek hem şirketlerin hem de ülkelerin gelir azaltıcı faaliyetler yaşamasını önlemektir. Çalışma kapsamında, suçla ilgili faaliyetlerin
ve mali akışların önlenebilmesi için, araştırma boyunca altta yatan nedenler ve bağlam ele alınmıştır. Çalışmada resmî belge, rapor, arşiv, yazıt ve delillerden elde edilen ikincil veriler kullanılmıştır.
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