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Effectiveness Of Financial Intelligence Units (FIUs) In Curbing Socio-Economic Offences




Gokula Kannan, Lovely Professional University, School of Law


ABSTRACT


The emergence of socio-economic offences in the global financial system has raised complex challenges for states, regulators, and enforcement agencies. Unlike traditional crimes, these offences exploit financial institutions and markets to conceal illicit proceeds, evade taxation, or finance unlawful activities. Recognising that conventional policing is inadequate to track complex financial flows, countries have institutionalised Financial Intelligence Units (FIUs) as specialised agencies responsible for receiving, analysing, and disseminating suspicious transaction information. Globally guided by the Financial Action Task Force (FATF) and supported by the Egmont Group, FIUs serve as the first line of defence against money laundering, corruption, fraud, terror financing, and tax evasion. In India, the Financial Intelligence Unit-India (FIU-IND), created in 2004, plays a pivotal role in curbing socio-economic offences by fostering compliance among reporting entities and providing actionable intelligence to enforcement agencies. This paper critically evaluates the effectiveness of FIUs in addressing socio-economic offences, with particular focus on the Indian experience, while drawing comparative insights from global practices. It situates FIUs within the broader framework of criminological theory, evaluates relevant judicial pronouncements, and engages with scholarly literature to highlight achievements, limitations, and scope for reform.


Keywords: Financial Intelligence Unit (FIU), Socio-Economic Offences, Money Laundering, Terror Financing, FATF- Financial Action Task Force, Suspected Transactions Report (STR), United Nations Offices and crime(UNODC), AML- Anti-Money Laundering, CFT- Countering The Finance for Terrorism, FinCEN- Financial Crimes Enforcement Network.



Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

 

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The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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