Purpose

Indeed, the value of money laundering globally is between 2% and 5% of the world’s gross domestic product, which represents $800bn to $2tn per year. There is therefore a dire and urgent need to curb money laundering offences at both national and international level. As such, the purposes of this research are to critically analyse the anti-money laundering (AML) laws and regulations of Mauritius, to identify loopholes in inherent in the Mauritian system and to suggest recommendations to enhance the AML laws in the country.

Design/methodology/approach

To achieve these research objectives, the study will adopt the black letter methodology by analysing laws and regulations on AML of Mauritius and will also conduct a comparative analysis against the corresponding AML laws of South Africa. In fact, South Africa has been selected for the comparison to assess how Africa’s most powerful economic powerhouse is dealing with issues of money laundering and whether Mauritius may implement some of these measures to enhance its legal and regulatory framework on AML.

Findings

The research sets out a comprehensive view on the AML legislative framework of South Africa and Mauritius. It has highlighted the mechanisms used in these two countries to combat money laundering is the risk-based approach. Finally, recommendations have been proposed to improve the existing AML frameworks of Mauritius and which can further protect the financial system of the country. However, these suggestions will depend on the evolution of financial crimes within and outside the jurisdiction, and ongoing amendments will always be required to rigidly protect Mauritius from money launderers.

Originality/value

At present, to the best of the authors’ knowledge, this study will be amongst the first academic writings on the effectiveness of the legal and regulatory measures undertaken by the Mauritian authorities to deal with AML crimes in the country. The study is carried out with the aim of combining a large amount of empirical, theoretical and factual information that can be of use to various stakeholders and not only to academics.

中文翻译：

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毛里求斯反洗钱法律和监管框架的批判性分析：与南非的比较研究

目的

事实上，全球洗钱的价值占世界国内生产总值的 2% 至 5%，即每年 8000 亿至 2 万亿美元。因此，迫切需要在国家和国际层面遏制洗钱犯罪。因此，本研究的目的是批判性地分析毛里求斯的反洗钱 (AML) 法律法规，找出毛里求斯制度中固有的漏洞，并提出建议以加强该国的反洗钱法律。

设计/方法/方法

为实现这些研究目标，本研究将采用黑字法，通过分析毛里求斯反洗钱法律法规，并与南非相应的反洗钱法律进行比较分析。事实上，南非已被选中进行比较，以评估非洲最强大的经济强国如何处理洗钱问题，以及毛里求斯是否可以实施其中一些措施来加强其反洗钱法律和监管框架。

发现

该研究对南非和毛里求斯的反洗钱立法框架提出了全面的看法。它强调了这两个国家用来打击洗钱的机制是基于风险的方法。最后，提出了改进毛里求斯现有反洗钱框架的建议，可以进一步保护该国的金融体系。然而，这些建议将取决于司法管辖区内外金融犯罪的演变，并且始终需要不断进行修订以严格保护毛里求斯免受洗钱者的侵害。

原创性/价值

目前，据作者所知，这项研究将是关于毛里求斯当局为处理该国反洗钱犯罪而采取的法律和监管措施的有效性的首批学术著作之一。进行这项研究的目的是结合大量的经验、理论和事实信息，这些信息不仅对学术界有用，而且对各种利益相关者都有用。