Open AccessTheoretical and Legal Bases of Research of Legalization of Criminal Proceeds and Directions of their Detection
Author(s) -
A.V. Motuzna,
Oleg Reznik
Publication year - 2022
Publication title -
analìtično-porìvnâlʹne pravoznavstvo
Language(s) - English
Resource type - Journals
ISSN - 2788-6018
DOI - 10.24144/2788-6018.2021.03.21
Subject(s) - legalization , money laundering , language change , context (archaeology) , political science , business , agency (philosophy) , law and economics , accounting , law , economics , sociology , social science , art , paleontology , literature , biology
In the article, the authors conducted a comprehensive analysis of the theoretical and legal foundations of the study of money laundering. In particular, a retrospective analysis of the formation of financial investigations into the legalization of proceeds from crime and the legal basis for their conduct was conducted. In particular, the authors focused on the stage of creating institutions aimed at combating financial crime, which led to the destabilization of the state as a whole. In particular, the following were identified: the tax police, the State Financial Monitoring Service, the National Agency for the Prevention of Corruption, the National Anti-Corruption Bureau of Ukraine, and the Bureau of Economic Security. Particular attention was paid to the legal framework for conducting financial investigations. The article identified and analyzed the provisions of the main legal acts that directly regulate the procedure for conducting financial investigations into the legalization of proceeds from crime. The authors have identified and analyzed the main areas of detection of money laundering. In particular, these are: 1) "accidental", unintended detection of legalization (laundering) of property obtained by criminal means; 2) identification of actions related to legalization in the context of monitoring actions (statistical data research; risk assessment; verification of enterprise reporting; tax audit, etc.). Analyzing the directions of detection of legalization of criminal proceeds according to the subjects, special (branch) subjects (specialists-lawyers and economists; primary and state) and so-called "detectives" were singled out and characterized. In view of this, the relevance of the study is beyond doubt. In general, the essence of financial investigations, in addition to the detection and cessation of criminal acts, which is to study new ways and methods of committing criminal encroachments, as well as to identify weaknesses in financial and economic security policy.