Fiscal control and its role in preventing money laundering through public procurement

Illicit capital is increasingly present in our economies and the owners of such capital need to incorporate it into the market and turn it into legal. Public procurement becomes an appropriate mechanism for this, as the State is the principal purchaser of goods or services and contractor of works in...

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Autor principal: Vivas Roso, Jessica
Formato: Artículo revista
Lenguaje:Inglés
Publicado: Universidad Nacional del Litoral 2025
Materias:
legitimization of capital; illicit capital; fiscal control; public procurement; prevention.
legitimación de capitales; capitales ilícitos; control fiscal; contratación pública; prevención.
Acceso en línea:https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/index/article/view/14399
Aporte de:
Biblioteca Virtual - Publicaciones (UNL) de Universidad Nacional del Litoral
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spelling I26-R133-article-143992025-12-26T21:07:18Z Fiscal control and its role in preventing money laundering through public procurement El control fiscal y su papel en la prevención de la legitimación de capitales a través de la contratación pública Vivas Roso, Jessica Vivas Roso, Jessica legitimization of capital; illicit capital; fiscal control; public procurement; prevention. legitimación de capitales; capitales ilícitos; control fiscal; contratación pública; prevención. Illicit capital is increasingly present in our economies and the owners of such capital need to incorporate it into the market and turn it into legal. Public procurement becomes an appropriate mechanism for this, as the State is the principal purchaser of goods or services and contractor of works in any country, however, allowing the legitimization of illicit capital through public procurement is a dangerous weapon that would encourage the development and increase of illegal activities to the detriment of people’s quality of life, hence the need to identify possible mechanisms for preventing the legitimation of capital that can be used in public procurement and point out what role would be played by fiscal control bodies in this work of prevention. El capital ilícito tiene cada vez más presencia en nuestras economías y los propietarios de esos capitales necesitan incorporarlos al mercado y convertirlos en lícitos. La contratación pública se convierte en un mecanismo ideal para ello, siendo el Estado la principal entidad que adquiere bienes o servicios y contrata obras en cualquier país; sin embargo, permitir la legitimación de capitales ilícitos a través de contratos públicos es un arma peligrosa que promovería el desarrollo y aumento de actividades ilegales en detrimento de la calidad de vida de las personas. De ahí la necesidad de identificar los posibles mecanismos para prevenir la legitimación de capitales que puedan ser utilizados en los contratos públicos e indicar cuál sería el papel que desempeñarían los órganos de control fiscal en este trabajo de prevención. O capital ilícito tem cada vez mais presença em nossas economias e os proprietários desses capitais têm necessidade de incorporá-los ao mercado e torná-los em lícitos. A contratação pública se torna um mecanismo ideal para isso, sendo o Estado a principal entidade que adquire bens ou serviços e contrata obras em qualquer país, no entanto, permitir a legitimação de capitais ilícitos para através de contratos públicos é uma arma perigosa que promoveria o desenvolvimento e aumento de atividades ilegais em detrimento da qualidade de vida das pessoas, daí a necessidade de identificar os possíveis mecanismos para prevenção da legitimação de capitais que possam ser utilizados nos contratos públicos e indicar qual seria o papel que os órgãos de controle fiscal desempenhariam neste trabalho de prevenção Universidad Nacional del Litoral 2025-06-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/index/article/view/14399 10.14409/jrep9n16 Revista Eurolatinoamericana de Direito Administrativo; v. 12 n. 1 (2025): janeiro/Junho; e277 Euro-Latin American Journal of Administrative Law; Vol. 12 No. 1 (2025): January/June; e277 Revista Eurolatinoamericana de Derecho Administrativo; Vol. 12 Núm. 1 (2025): enero/junio; e277 2362-583X 10.14409/redoeda.v12i1 en https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/index/article/view/14399/20988 Derechos de autor 2025 Jessica Vivas Roso http://creativecommons.org/licenses/by/4.0
institution Universidad Nacional del Litoral
institution_str I-26
repository_str R-133
container_title_str Biblioteca Virtual - Publicaciones (UNL)
language Inglés
format Artículo revista
topic legitimization of capital; illicit capital; fiscal control; public procurement; prevention.
legitimación de capitales; capitales ilícitos; control fiscal; contratación pública; prevención.
spellingShingle legitimization of capital; illicit capital; fiscal control; public procurement; prevention.
legitimación de capitales; capitales ilícitos; control fiscal; contratación pública; prevención.
Vivas Roso, Jessica
Vivas Roso, Jessica
Fiscal control and its role in preventing money laundering through public procurement
topic_facet legitimization of capital; illicit capital; fiscal control; public procurement; prevention.
legitimación de capitales; capitales ilícitos; control fiscal; contratación pública; prevención.
author Vivas Roso, Jessica
Vivas Roso, Jessica
author_facet Vivas Roso, Jessica
Vivas Roso, Jessica
author_sort Vivas Roso, Jessica
title Fiscal control and its role in preventing money laundering through public procurement
title_short Fiscal control and its role in preventing money laundering through public procurement
title_full Fiscal control and its role in preventing money laundering through public procurement
title_fullStr Fiscal control and its role in preventing money laundering through public procurement
title_full_unstemmed Fiscal control and its role in preventing money laundering through public procurement
title_sort fiscal control and its role in preventing money laundering through public procurement
description Illicit capital is increasingly present in our economies and the owners of such capital need to incorporate it into the market and turn it into legal. Public procurement becomes an appropriate mechanism for this, as the State is the principal purchaser of goods or services and contractor of works in any country, however, allowing the legitimization of illicit capital through public procurement is a dangerous weapon that would encourage the development and increase of illegal activities to the detriment of people’s quality of life, hence the need to identify possible mechanisms for preventing the legitimation of capital that can be used in public procurement and point out what role would be played by fiscal control bodies in this work of prevention.
publisher Universidad Nacional del Litoral
publishDate 2025
url https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/index/article/view/14399
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first_indexed 2026-01-15T05:06:15Z
last_indexed 2026-01-15T05:06:15Z
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