1. Law
  2. All Volumes and Issues
  3. Volume 10, Number 4 (40), 2023
  4. Combating crimes in the financial sphere: current issues

Combating crimes in the financial sphere: current issues

Law.
2023;
Volume 10, Number 4 (40)
: 92-102
https://doi.org/10.23939/law2023.40.092

IrynaKomarnytska, Evgenia Paliy "Combating crimes in the financial sphere: current issues".

Authors:
  1. Iryna KOMARNYTSKA
  2. Evgenia PALIY
1
Lviv Polytechnic National University, Institute of Jurisprudence and Psychology
2
President of the Luxembourg-Ukrainian Chamber of Commerce, Luxembourg City (Luxembourg)

The article analyzes the issue of combating crimes in the financial sphere and establishes the essence of financial responsibility as an institution of financial law. The establishment of Ukraine as a legal state involves the limitation of various forms of illegal behavior of subjects in the financial sphere and their administrative responsibility. This type of crime poses a significant threat to social relations, as it involves systematic encroachment on financial resources, which mostly ensure the stable, managed, orderly existence of people's lives in society.

The concept of responsibility as a category of administrative law was considered and it was established that this concept is a much broader phenomenon, because, in addition to measures of legal responsibility, financial responsibility also includes measures of prevention, termination, and recovery.

Also highlighted are the ideas that position the consideration of combating crimes in the financial sphere as a type of administrative responsibility. The issue of combating crimes in the financial sphere, as an important phenomenon for Ukrainian society, is highlighted.

financial sphere
financial and economic sphere
financial security
administrative offence
prevention of offences

1. Komarnytska I. I. (2020). Countering offenses in the financial sphere by means of administrative law // Our Law. No. 4. P. 193-198. [in Ukrainian].

2. Filyanina L.A. (2019). International experience of preventing and fighting organized crime. Legal Scientific Electronic Journal No. 6. P. 434-436. [in Ukrainian]. https://doi.org/10.32782/2524-0374/2019-6/107

3. Bahur O. V. Prevention of offenses in the sphere of intellectual property. Law and economy. No. 2. P. 83−91. URL: https://jpch.donnu.edu.ua/article/view/7852. ((Accessed: 21.09.2023)). . [in Ukrainian].

4.Bereznyak V.S., Korogod S.V. Synopsis of lectures on the educational discipline "Criminology and crime prevention. Dnipropetrovsk State University of Internal Affairs. URL: https://dduvs.in.ua/wp-content/uploads/files/Structure/library/student/l.... (Accessed: 20.09.2023). [in Ukrainian].

5. Bandurka, O. M., Lytvynov O. M. (2011). Crime prevention and crime prevention: monograph. Kharkiv: KhNUVS,  308 p. [in Ukrainian].

6. Bahanets, O. (2019). Tendentsii zlochynnosti 2018. Rezonans. 17 travnia [Crime Trends 2018. Resonance. May 17]. Retrieved from http://resonance.ua/tendencii-zlochinnosti-2018/ (Accessed: 24.09.2023). [in Ukrainian].

7. Gutsalova K. (2016). Concepts and signs of economic crime: a review of literature and problematic issues / K. Gutsalova // Entrepreneurship, economy and law. No. 10.  P. 87-89. [in Ukrainian].

8. Holina V. V., Lukashevich S. Yu., Kolodyazhny M. G. (2012) State programming and regional planning of crime prevention measures in Ukraine. Kharkiv: Pravo, 304 p. [in Ukrainian].

9. Shulga E.V. (2012). Administrative-delict relations in Ukraine in the conditions of Europe. integration, autoref. thesis dr. law of science 12.00.07. Dnipro, 38 p. [in Ukrainian].

10. Melnychuk I.M. Normative and legal acts of ministries, other central bodies of executive power, legal aspects of their implementation and application. URL: https://minjust.gov.ua/m/normativno-pravovi-akti-ministerstv-inshih-tsen.... (Accessed: 20.09.2023). [in Ukrainian].

11. Nebesna M. O. (2018) Administrative acts of controlling bodies in the field of taxation: concepts and signs. Law and society. No. 4. P. 130-135. URL: http://pravoisuspilstvo.org.ua/archive/2018/4_2018/part_2/25.pdf. (Accessed: 26.09.2023). [in Ukrainian].

12. Financial offense as a basis for financial and legal responsibility: concept, composition, types. URL: https://studfile.net/preview/5462433/page:10/. (Accessed: 24.09.2023). [in Ukrainian].

13. Customs Code of Ukraine dated March 13, 2012 No. 4495-VI. Official Gazette of Ukraine. 2012. No. 32. P. 9. [in Ukrainian].

14. Zayats O. S.,  (2013). Interaction of the subjects of combating offenses in the financial sphere. Ukraine and the world in the context of global transformations: theses of the XI International Scientific and Practical Conference (Lviv, May 16-17, 2013). Lviv: LUBP, P. 96-99. [in Ukrainian].

15. Pshinnik O. V. (2016), The concept of economic crimes as an object of administrative and legal countermeasures. Law and security. 2016. No. 3 (62). P. 60-65. [in Ukrainian].

16. Komarnytska I. I. (2022). Administrative law in the prevention of offenses in the tax sphere // Analytical and comparative law. No. 5. P. 263-267. [in Ukrainian]. https://doi.org/10.24144/2788-6018.2022.05.48

17. Ortynskyi V. L. (2016). Analysis of the regulatory and legal framework for ensuring economic security. Bulletin of the Lviv Polytechnic National University. Series: Legal sciences: coll. of science pr., No. 855. Lviv, P. 4-12. [in Ukrainian].

18. Kovalenko V.V. (2015). Administrative and legal means of preventing economic crime. Law Bulletin of "KROK" University: International. profession. view Kyiv, 157 p. [in Ukrainian].

19. On the approval of the Concept of implementation of state policy in the field of crime prevention for the period up to 2015: Order of the Cabinet of Ministers of Ukraine dated November 30, 2011 No. 1209-r. URL: https://zakon.rada.gov.ua/laws/show/1209-2011-%D1%80. (Accessed: 24.09.2023). [in Ukrainian].