ECONOMIC CRIME IN UKRAINE: DETERMINATION AND COUNTERMEASURE IN THE CONDITIONS OF THE STATE OF MARTIAL

Abstract

The article emphasizes that in the conditions of reformatting of the world order, Ukrainian society needs an updated criminological paradigm, which, in accordance with the challenges of the post-industrial economy of crisis development, will lead to qualitatively new approaches to the formation of a system of sustainable economic security. Separated and considered normative and legal issues (the shadowing of the economic sector, minimization of verification of the legality of the origin of funds introduced into economic and financial circulation; lack of effective normative and legal support and protection of entrepreneurship, insufficient effectiveness of the system of responsibility for violations of antimonopoly and tax legislation; corruption, adoption of normative – of the legal act «beyond competence», etc.) and organizational determinants (reform of security sector institutions, inappropriate use of budgetary and extra-budgetary funds, untimely implementation of a complex of criminological measures to ensure economic security, unwillingness of the relevant financial and control authorities to promptly detect and reliably record illegal actions in sphere of economy, etc.) of economic crime. Special attention is paid to the use of offshore jurisdictions as the most common method of income laundering, which is associated with tax evasion and concealment of its traces, tax evasion (offshore schemes, fictitious business («conversion centers»), formation of scheme tax credit, understatement of turnover). It was established that modern economic relations are characterized by the intensification of globalization and integration processes, and the existing numerous problems of combating crime have reached a new level. In such conditions, a conceptual vision of measures to combat economic crime in martial law conditions was formulated, with a division into strategic and operational directions of overcoming crisis phenomena, which are aimed at the realization of national interests, the organization of economic and financial security with the help of criminological measures.