The role of financial intelligence units in determining the financial support of terrorist organisations in Turkey and comparison with the US financial intelligence unit

Terrorism is carried out in different countries for various purposes.Terrorist organizations generally act according to specific ideologies.The main aim of terrorism is to destroy the governing system and spread its own ideology. If a terrorist organization serves the interests of another state, it is supported by that state. However, if its goals are contrary to the state's interests, it is seen as an organization that must be fought against. Therefore, countries may follow different strategies in combating terrorism. The financing methods of terrorist organizations, their ideological goals, and their geographical areas of operation vary. Terrorist organizations need significant amounts of economic support to achieve their goals.They try to meet these needs through legal or illegal means.In addition to financing their activities, terrorist organizations also try to gain a legal appearance and penetrate financial systems.Financial intelligence units intervene at this stage to identify and track the financial resources of terrorist organizations.These units detect and prevent illicit financial activities, and by cooperating with other countries at national and international levels, they try to dismantle the financial networks of terrorist organizations.A more effective fight against the financial sources of terrorism requires strong cooperation and coordination. In Turkey, there is the Financial Intelligence and Investigation Board (MASAK) which tracks terrorist organizations and other illegal money laundering activities.MASAK is responsible for conducting the necessary investigations regarding financial crimes in Turkey and reporting to judicial units.In the United States (USA), the Financial Crimes Enforcement Network (FinCEN) combats money laundering and the financing of terrorism by monitoring financial transactions carried out through banks and other financial institutions.Within the scope of the study, institutions/organizations in Turkey that fight the financing of terrorist organizations were compared with the US Financial Intelligence Unit, and a literature review was conducted on the subject, and the results were evaluated qualitatively. Key words: Financial Intelligence, Finance of Terror, Türkiye, USA.