O crime de lavagem de capitais e o papel dos paraísos fiscais na impunidade da elite financeira.

Abstract

This paper examines the crime of money laundering and the role played by tax havens in concealing illicit assets, highlighting their relevance in perpetuating impunity for the financial elite. The study seeks to understand the mechanisms that lend a semblance of legality to funds derived from criminal practices and to highlight how the unequal application of criminal justice reinforces structural privileges, shielding those in positions of economic and political prestige from accountability. The research was conducted through a literature review and legislative analysis, with an emphasis on explaining how money laundering operates through the use of tax havens, Brazil's regulatory trajectory in combating this crime, and the actions of international organizations. The analysis reveals that, despite legislative and institutional advances, structures such as offshore companies, trusts, and foundations continue to operate as instruments of opacity, hindering the identification of the ultimate beneficiary and hindering the effective accountability of those involved. It is concluded that tax havens are a central piece in the mechanism of transnational asset concealment, ensuring continued impunity in cases of financial crimes and contributing to the reproduction of historical inequalities, as the criminal justice system falls more heavily on marginalized social sectors.