Osadko A. S. Some legal issues of counteraction to the functioning of conversion centers.
This article describes conversion centers, examines the specific issues of counteracting their operations as one of the most effective mechanisms for shading money out of the real economy, and identifies some of the weaknesses that exist in eliminating these centers, and suggests ways to address them. Due to the political and legislative changes that are taking place in our country, the authorities’ desire to stabilize the country’s anti-corruption economy, and unlawful mechanisms in this field are undergoing significant changes. Yes, criminal organizations have recently been set up in Ukraine, existing as large conversion centers designed to cover up economic crimes by illegally converting cash into cash or vice versa. The Conversion Center article is a carefully structured and well-structured stable crime group that exists with a commercial bank or in close collaboration.
The purpose of the article is to investigate the activities of conversion centers and to counteract their functioning in the context of the fight against corruption and economic crime.
An analysis of current law and practice shows that the functions of counteracting crime in the financial sector, namely the operation of conversion centers, are unjustifiably divided into departments and often duplicated. In particular, such powers are vested in the units of the National Police), the Security Service of Ukraine, the Tax Police (DFS). According to the National Institute for Strategic Studies under the President of Ukraine, in Europe there are two options for the full integration of law enforcement in the fight against economic crime: within the Ministry of the Interior and the Ministry of Finance. All this requires the formation of the concept of strategic construction and determining the location of the tax police or financial investigation service (DFS or FIU) in the fight against economic (tax) crime. This concept should define the basic directions and principles of improvement of managerial, organizational and personnel work, legal, personnel, resource and other law enforcement activity in the specified field on the basis of analysis and assessment of tax security of the person, society and the state.
Key words: fictitious enterprise, conversion centers, financial transactions, legalization of income, liability, decriminalization, fraud.
The risks of using cash. 2017, pp. 71. URL: http://www.sdfm.gov.ua/.
Belous V. V. Fictitious Entrepreneurship (Forensic Characteristics and Investigation Program): [ref. investigator]. Kharkiv: Odyssey, 2007. 184 P.
Korystin A. E. Counteraction to Money Laundering in Ukraine: Legal and Organizational Foundations of Law Enforcement. Kyiv: CST, 2009. 612 P.
Vedmidska O. Specific questions on the conception and definition of the place of financial police in the fight against economic (tax) offense / Current status of combating corruption: experience of the Czech Republic, Ukraine, Poland, Slovakia: (Kyiv, May 9-10, 2017). Kyiv: National Academy of Public Prosecutor of Ukraine, 2017. P.17.