Purpose

This paper aims to explore the evolution of the law for combating economic crimes including money laundering in Tanzania and explore the current developments in the anti-money laundering (AML) law and the ongoing fight against these crimes in Tanzania.

Design/methodology/approach

A desk-based review of documents on money laundering and its control in Tanzania was conducted. The paper presents qualitative data from the documentary sources. It applies the doctrinal legal research approach to examine, analyze and describe the AML law applicable in Tanzania. The paper uses the “law-in-context” research approach to explore some non-law aspects of money laundering in Tanzania and interrogate how the law addresses non-law dimensions of money laundering. Policy documents and media reports were analyzed. The thematic data analysis technique was applied, which involved identifying, describing and reporting issues according to the themes emerging from the data.

Findings

The AML law in Tanzania emerged from the law that was originally enacted to curb economic crimes. The law has evolved for some decades. Its evolution has been driven by domestic factors and foreign drivers which are political, economic and social in nature. The role of the AML law has been changing. Initially, the law was a tool for curbing economic crimes. Recently, the law has acquired a new role, namely, to facilitate the recovery of illicit funds and non-financial assets from offenders and enable the authorities in Tanzania to use those economic resources for developmental purposes.

Research limitations/implications

The paper underscores the need for the Government of Tanzania to re-consider the broader implications involved in its current efforts to tackle economic crimes and money laundering. The balance between the implementation of the measures to combat money laundering and economic crimes in Tanzania and the importance of protecting rights of persons indicted with those offences should be struck. The AML law should be applied in such a way not to infringe the rights of the accused persons and not to throttle economic activities including the flow of legitimate foreign investments into Tanzania.

Originality/value

This paper generates insightful information to policymakers, law enforcers, regulators and other stakeholders who undertake activities to tackle money laundering and its control in Tanzania and researchers who study these issues for purposes of providing understanding of the problem and facilitating policy and legal reforms. The paper raises issues that can be explored further in future and contribute to the discourse on money laundering and its control in Tanzania.

中文翻译：

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坦桑尼亚反洗钱法：正在进行的打击经济犯罪的“战争”何去何从？

目的

本文旨在探讨坦桑尼亚打击包括洗钱在内的经济犯罪法律的演变，并探讨坦桑尼亚反洗钱 (AML) 法的当前发展和打击这些犯罪的持续斗争。

设计/方法/方法

对坦桑尼亚洗钱及其控制的文件进行了案头审查。本文提供了文献来源的定性数据。它应用理论法律研究方法来检查、分析和描述适用于坦桑尼亚的反洗钱法。本文使用“上下文中的法律”研究方法探索坦桑尼亚洗钱的一些非法律方面，并询问法律如何处理洗钱的非法律方面。分析了政策文件和媒体报道。应用了专题数据分析技术，包括根据数据中出现的主题识别、描述和报告问题。

发现

坦桑尼亚的反洗钱法起源于最初为遏制经济犯罪而制定的法律。法律已经发展了几十年。它的演变受到国内因素和外国政治、经济和社会驱动因素的推动。反洗钱法的作用一直在变化。最初，法律是遏制经济犯罪的工具。最近，该法律发挥了新的作用，即促进从犯罪者手中追回非法资金和非金融资产，并使坦桑尼亚当局能够将这些经济资源用于发展目的。

研究限制/影响

该文件强调坦桑尼亚政府需要重新考虑其当前打击经济犯罪和洗钱的努力所涉及的更广泛的影响。在坦桑尼亚实施打击洗钱和经济犯罪的措施与保护被指控犯有这些罪行的人的权利的重要性之间应该取得平衡。反洗钱法的适用方式不应侵犯被告的权利，也不应限制经济活动，包括合法的外国投资流入坦桑尼亚。

原创性/价值

本文为在坦桑尼亚从事打击洗钱及其控制活动的政策制定者、执法者、监管者和其他利益相关者以及研究这些问题的研究人员提供了有见地的信息，目的是提供对问题的理解并促进政策和法律改革。本文提出了可以在未来进一步探讨的问题，并有助于讨论坦桑尼亚的洗钱及其控制。