Questionnaire for Crime on the Financial Interests of Ukraine and the European Union
Abstract
The purpose of this article is to identify problematic issues in dealing with crimes related to the protection of the financial interests of Ukraine and the European Union. Problems of combating crime in the field of financial security, in particular with transnational expressions, are related to the improvement of the methods of their work and the increase in the number of these acts, as evidenced by the current state of the economy. To this end, every state should have an effective mechanism for the disclosure and prevention of economic crimes. Crimes affecting the EU's financial interests, which are the responsibility of the Criminal Code of Ukraine, should be considered as: illegal actions with transfer documents, payment cards and other means of access to bank accounts, electronic money, equipment for their production (Article 200); smuggling (Article 201); illicit circulation of disks for laser reading systems, matrices, equipment and raw materials for their production (Article 2031); tax evasion, fees (mandatory payments) (Article 212); manipulation in the stock market (Article 2221); illegal use of the mark for goods and services, trade name, qualified indication of the origin of goods (Article 229); illegal collection for the purpose of using or using information constituting commercial or banking secrets (Article 231); illegal use of insider information (Article 2321), etc. The criminal offense is characterized by the following features: 1) masking for legitimate economic activity; 2) the ability of criminals to adapt to new forms and methods of entrepreneurial activity; 3) awareness of the market situation; 4) use of gaps in the current legislation, which regulates the financial activities of economic entities. The urgency of the research theme is confirmed by the lack of scientific developments devoted to a comprehensive analysis of the problems of combating crimes related to the protection of financial interests of Ukraine and the European Union and practical significance for improving the existing system of normative regulation measures and legal counteraction in the activity of law enforcement agencies on counteraction to crime. The directions of the prospective improvement of the system of counteraction to crimes concerning the financial interests of Ukraine and the European Union are determined.
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