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  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

Citation APA: Komarnytska I., Paliy  E. (2023).  Combating crimes in the financial sphere: current issues. Bulletin of Lviv Polytechnic National University. Series: Legal Sciences. Vol. 10, No. 4(40), pp. 92-102. https://doi.org/10.23939/law2023.40.092

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

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