Yasmin Sara Castillo Palomo

DOI: 10.59427/rcli/2023/v23cs.866-875

The objective of the systematic review is to analyze and review the literature regarding the protection of the economy against phantom digital transactions related to the assumption of the affirmation of Peru as a tax haven against the crime of money laundering. The problem is specified when it comes to ventures that are linked to digital platforms, the vast majority of these transfers are no longer made by banking entities, since there are virtual currencies, which directly enter their supposed virtual accounts and carry out Various transfers of which there is no record in which it is possible to see who the person making the deposit is. This type of transaction makes those who wish to launder their money from crimes such as illicit drug trafficking use this type of modality in their favor. The methodology is of a qualitative approach with an inductive method, basic type and a design of systematic review of national and international literature. It is concluded that the commercial actions of enterprises that are linked to digital platforms are regulated, of which there is no record in which it is possible to see who is the person who deposits.

Pág 866-875, 29 Jun