Purpose

This paper aims to examine the authorities tasked to fight against money laundering in Tanzania and appraise the efficacy of the country’s anti-money institutional framework to tackle the problem.

Design/methodology/approach

The paper draws on a qualitative research and data generated from the analysis of documentary materials. It surveys the anti-money laundering (AML) law in Tanzania to describe the legal and institutional frameworks for tackling money laundering. It explores law-related and non-law aspects to interrogate and appraise the efficacy of Tanzania’s AML law and authorities. The qualitative data were generated using the thematic content analysis technique.

Findings

The law in Tanzania establishes authorities and vests them with powers to combat money laundering. The authorities, which are part of Tanzania’s AML institutional framework, have been instrumental in combating money laundering. Nevertheless, several law-related and non-law factors emasculate the efficacy of the AML law and authorities in Tanzania. Some political and economic factors wear off the effectiveness of the country’s AML institutional framework. The transnational nature and complexity of money laundering overwhelm the capacity of the AML authorities in Tanzania.

Practical implications

The paper provides useful insights on money laundering and the legal regime to counteract the scourge in Tanzania which sets up the country’s AML institutional framework. It raises some issues for researchers, policymakers and law enforcers who can re-examine the problem and revisit the law and re-evaluate authorities and propose measures that will enable the government to reinforce the country’s AML regime. The paper makes a case for the government to implement the reforms of the country’s AML policy, legal and institutional frameworks.

Originality/value

The paper investigates issues relating to money laundering and its control in Tanzania beyond the legal perspective to uncover limitations and challenges that emasculate the efficacy of the AML authorities in the Tanzanian context. The issues examined in this paper are not unique to Tanzania and, hence, have relevance to other jurisdictions in sub-Saharan Africa.

中文翻译：

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将坦桑尼亚的反洗钱斗争制度化：潜力、局限性和挑战

目的

本文旨在研究坦桑尼亚负责打击洗钱活动的当局，并评估该国反洗钱制度框架解决这一问题的有效性。

设计/方法/方法

本文借鉴了定性研究和从文献材料分析中产生的数据。它调查了坦桑尼亚的反洗钱 (AML) 法，以描述处理洗钱的法律和制度框架。它探讨了法律相关和非法律方面，以询问和评估坦桑尼亚反洗钱法律和当局的效力。定性数据是使用主题内容分析技术生成的。

发现

坦桑尼亚的法律建立了当局并赋予他们打击洗钱的权力。作为坦桑尼亚反洗钱制度框架的一部分，当局在打击洗钱方面发挥了重要作用。然而，一些法律相关和非法律因素削弱了坦桑尼亚反洗钱法和当局的效力。一些政治和经济因素削弱了该国反洗钱制度框架的有效性。洗钱的跨国性质和复杂性使坦桑尼亚反洗钱当局的能力不堪重负。

实际影响

该文件提供了关于洗钱和打击坦桑尼亚祸害的法律制度的有用见解，该制度建立了该国的反洗钱制度框架。它为研究人员、政策制定者和执法人员提出了一些问题，他们可以重新审视问题并重新审视法律并重新评估当局并提出使政府能够加强国家反洗钱制度的措施。该文件为政府实施国家反洗钱政策、法律和制度框架的改革提供了依据。

原创性/价值

该文件从法律角度调查了坦桑尼亚与洗钱及其控制有关的问题，以揭示在坦桑尼亚背景下削弱反洗钱当局效力的限制和挑战。本文研究的问题并非坦桑尼亚独有，因此与撒哈拉以南非洲的其他司法管辖区有关。