scholarly journals THE CURRENT STATE OF INFORMATION AND ECONOMIC CRIMES IN UKRAINE

2020 ◽  
Vol 2 (6) ◽  
pp. 66-75
Author(s):  
Hanna Kostovyat ◽  
Vitaliy Serzhanov
Keyword(s):  
Negative Impact ◽  
Economic Status ◽  
Economic Security ◽  
Economic Crime ◽  
Criminal Cases ◽  
Foreign Markets ◽  
Current State ◽  
Economic State ◽  
Low Efficiency ◽  
Economic Crimes

Considered the quality of the investigation of information and economic crimes in Ukraine, carried out the analysis of the current state of cybersecurity and economic crimes, which have a negative impact on the modern state of the country.  The concepts of "economic security", "economic crime" and "cybercrime", which is closely related to each other criminal acts: cybercrime and cybercrime" are defined.  A comparative analysis of economic crimes for the third quarter is provided 2020, the dynamics of GDP of Ukraine, the rating of the economic state of security of the country. The level of information and economic crimes remains high, which is characterized by various consequences for the state, companies, citizens than ever before. Every year in Ukraine, the number of victims of cybercrime increases, especially during the Covid-19 pandemic, which made adjustments to the activities of organizations at the local and state levels The purpose of the article is to analyze the current state of cybersecurity and economic crimes that negatively affect the current state of the country, to highlight the main problems of the national cyber defense system. The economic status of the country is the main criterion for assessing a developed society, since the economy ensures a decent standard of living, the existence of the country and its progress. In order to ensure the fundamental development of the state's economy, it is necessary to create an appropriate production base, because the decline in production and its low efficiency are an important reason for the dependence of the Ukrainian economy on foreign markets, that is, its low level of economic security. It is also necessary to pay attention to criminal cases related to cybercrime, which operate in accordance with outdated methods that do not facilitate the collection of evidence or the completion of a decision on the case.

Economic expertise as a tool to counter the shadow economy

2021 ◽  
pp. 131-136
Author(s):  
С.В. Банк ◽  
В.Ф. Вакуленко
Keyword(s):  
Shadow Economy ◽  
Negative Impact ◽  
Economic Security ◽  
The State ◽  
Large Percentage ◽  
Economic Situation ◽  
Public Finances ◽  
Economic Relations ◽  
Current State ◽  
Almost All

Теневая экономика проникает практически во все экономические сферы жизнедеятельности общества. Она включает в себя различные экономические отношения, которые находятся за рамками закона в областях производства, потребления, обмена и распределения. Воспрепятствование теневой экономике, предстающей одной из базовых угроз экономической безопасности страны, есть необычайно актуальное явление в настоящее время. Современное состояние сектора теневой экономики в России весьма динамично развивается, что влечет за собой негативное воздействие на социально-экономическое положение государства. В основном, это относится к представителям малого и среднего бизнеса, который занимается предоставлением услуг и производством разнообразных товаров. Актуальность избранной тематики заключается в том, что сейчас в России большой процент теневых доходов, тогда, как эти деньги могли быть направлены на становление и развитие МСП, особенно во времена обостренной пандемии, что позволило бы минимизировать экономическую напряженность и нарастить результативность государственных финансов. The shadow economy penetrates almost all economic spheres of society. It includes various economic relations that are outside the scope of the law in the areas of production, consumption, exchange and distribution. The obstruction of the shadow economy, which appears to be one of the basic threats to the economic security of the country, is an extremely relevant phenomenon at the present time. The current state of the shadow economy sector in Russia is developing very dynamically, which entails a negative impact on the socio-economic situation of the state. This mainly applies to representatives of small and medium-sized businesses that provide services and produce a variety of goods. The relevance of the chosen topic lies in the fact that now there is a large percentage of shadow income in Russia, while this money could be used for the formation and development of SMEs, especially during times of an acute pandemic, which would minimize economic tension and increase the effectiveness of public finances.

scholarly journals Directions of adaptation of the financial legislation of Ukraine to the EU legislation taking into account implementation of the concept of a new innovative model of the state management of financial system of Ukraine

2020 ◽  
pp. 97-114
Author(s):  
V.V. Sukhonos ◽  
Y.V. Harust ◽  
T.A. Vasilieva ◽  
V.I. Melnyk ◽  
V.V. Mirgorod-Karpova
Keyword(s):  
Crucial Role ◽  
Financial System ◽  
Economic Security ◽  
The State ◽  
Economic Crime ◽  
Scientific Article ◽  
System Management ◽  
State Budget ◽  
State Management ◽  
Current State

The scientific article is devoted to the coverage of one of the most pressing problems of Ukraine - problematic aspects of its economic security. The authors cover the current state of Ukraine's economy and analyze the views of domestic and foreign scholars on overcoming the economic crisis in the country. The current state of legal support of the foundations of financial and economic security of Ukraine is studied. The emphasis is on the crucial role of reforming and creating a new concept of the financial system of Ukraine. The foreign experience of ensuring the economic security of the country is analyzed. The paper plays a crucial role in reforming the system of public authorities in order to reduce the corruption element in public processes. The authors define that the financial system is a significant social sphere in society, on the state of which depends not only the economic security and reliability of the country, but also the potential of the state on the world stage as a whole. That is why the article focuses on the development of a new effective concept that would restructure the entire sector of the financial system of the state should be a priority in state and regional policy. This determines the urgency of studying the main problems and shortcomings of the current financial system of Ukraine, as well as the objective need to introduce a new concept of economic security of Ukraine. The Concept proposes ways to optimize the activities and structure of the subjects of financial system management in Ukraine, coordination and interaction between them. Proposals are provided for improving the administrative legislation that defines liability for financial offenses. Criteria for evaluating the effectiveness of financial system management are outlined. The concept envisages reforming the bodies of the Ministry of Finance of Ukraine, the Ministry of Internal Affairs of Ukraine, the Security Service of Ukraine, the State Tax Service of Ukraine, the State Customs Service, the State Fiscal Service, the State Audit Office, the Financial Monitoring Service, the Office of the Prosecutor General of Ukraine. state policy in the field of economy and finance, ensuring the economic security of the country, combating economic crime, reducing the shadow economy, control over the completeness of customs and tax revenues, as well as the effective use of the State budget.

scholarly journals Algorithms for countering economic crimes and assessing the level of threats to economic security in the context of strategic management

2020 ◽  
Vol 81 (4) ◽  
pp. 280-290
Author(s):  
S. P. Khrustaleva ◽  
K. S. Krivyakin ◽  
M. S. Lutsenko ◽  
O. O. Shendrikova
Keyword(s):  
Economic Activity ◽  
Internal Audit ◽  
Economic Security ◽  
The State ◽  
Economic Crime ◽  
Industrial Enterprises ◽  
Four Levels ◽  
Business Entities ◽  
Functional Components ◽  
Economic Crimes

Crimes in the field of economic activity have become so common in society that crime in the economy has become the norm in the behavior of business entities. Economic crime in Russia at the present stage has reached such a scale that it really threatens the national security of the state. All this requires a detailed study of the individual elements of a crime in the sphere of economic activity and determination of methods for preventing economic crimes. Ensuring the economic rule of law is a guarantee of ensuring the economic security of the state in the future. Economic crimes committed at enterprises of various patterns of ownership are considered. The main type of economic crime is the misappropriation of assets (property), bribery and corruption are in second place, and finally, the third type of common economic crime in 2019 is procurement fraud. The amount of damage from economic crimes in large enterprises ranges from 100 thousand to 1 million US dollars. The main tools for detecting economic crimes in Russia are: the activities of the internal audit and economic security services; information technology protection and financial security of the enterprise; reporting suspicious transactions; the activities of the enterprise to manage the risks of losses from fraud. It is proposed to identify four levels of economic security of the enterprise: critical, low, medium and high. The optimality of the processes for managing economic and information security of PJSC VASO was assessed, which made it possible to single out the main functional components of the overall security of industrial enterprises. A comprehensive assessment of the level of economic threats of PJSC “VASO” as of 2019 was carried out.

scholarly journals Investigation of economic crimes: the birth of a scientific school

2021 ◽  
Vol 2021 (4) ◽  
pp. 73-79
Author(s):  
Aleksandr Lubin
Keyword(s):  
Criminal Activity ◽  
Economic Security ◽  
Economic Crime ◽  
Scientific School ◽  
Initial Stage ◽  
Economic Sphere ◽  
Economic Crimes

The article examines the initial stage — the birth of the scientific school "Criminalistics means of ensuring the economic security of Russia". The significant features of the School are stated, scientific and methodological tasks of forming a model of the mechanism of criminal activity are revealed. At the same time, the following dependencies are asserted: 1) the mechanism of criminal activity in the economic sphere depends on the environment of functioning; 2) the investigation methodology depends on the structure and content of the forensic characteristics of an economic crime.

CONCEPTUAL APPROACHES TO ENSURING ECONOMIC SECURITY OF THE OIL AND GAS COMPLEX IN THE CONDITIONS OF DIGITAL ECONOMY

2020 ◽  
Vol 13 (3) ◽  
pp. 165-173
Author(s):  
T.I. Lomachenko ◽  
Keyword(s):  
Oil And Gas ◽  
Oil And Gas Industry ◽  
Economic Security ◽  
Digital Economy ◽  
The State ◽  
Economic Crime ◽  
Legal Entity ◽  
Economic Concept ◽  
State Of The Economy ◽  
Economic Crimes

The financial and economic crisis caused by the coronavirus pandemic provokes not only unconventional situations in society, but also actively affects the state of economic crime. The criminal situation in the oil and gas complex is directly related to the current state of the economy and digitalization of its processes, a set of conditions and factors responsible for its stability, sustainability and progressiveness of the digital economy. It is not enough to assess the economic criminality of the oil and gas complex only by the number of revealed crimes; therefore, it is necessary to implement an effective economic concept of society and economic security of a particular enterprise, legal entity and individual, which will allow to change the entire cause-and-factor complex causing economic criminality. The article reveals the specific features of the oil and gas complex that contribute to the commission of economic crimes. A classification of factors contributing to the commission of economic crimes is proposed, in which the socio-economic and specific factors of the oil and gas industry are consistently considered, and their characteristics with the growth of economic crimes are given. The scientific novelty of the research consists in the development of the model of preventive measures to ensure economic security at macro-, meso– and micro levels of market economy in the conditions of digitalization. The cause-and-factor complex of economic crimes is considered taking into account the following blocks: political and legal, socio-economic, sectoral, organizational and technological, which are interconnected and actively affect the level of economic crimes. As a result, the main measures to counteract economic crimes are proposed, taking into account the purposeful influence of society, specific enterprise, legal entity and individual on the causes and conditions of ensuring economic security of the state.

scholarly journals TOPICAL ISSUES OF ECONOMIC CRIME INVESTIGATION: EUROPEAN VECTOR

2019 ◽  
Vol 5 (1) ◽  
pp. 33
Author(s):  
Olena Volobuieva ◽  
Tetiana Shevchenko
Keyword(s):  
System Analysis ◽  
Economic Crime ◽  
Economic Sectors ◽  
Current State ◽  
Foreign Countries ◽  
European Experience ◽  
Domestic Legislation ◽  
The Subject ◽  
Economic Crimes ◽  
Practical Implications

The aim of the article is to analyse topical issues arising during the investigation of economic crimes in Ukraine and abroad, as well as to develop concrete suggestions to optimize the investigation of such crimes. The subject of the study is the topical issues of the investigation of economic crimes: the European vector. Methodology. The analysis of legal regulations of Ukraine and scientific literature enabled to study the current state of combating organized groups committing economic crimes and to determine the strategic priorities and objectives of counteraction to this socio-negative phenomenon in Ukraine, as well as dialectical method, scientific abstraction, methods of system analysis, were used. The results of the study revealed that the authors proposed the perspective concerning a strategy, ways, and mechanisms for overcoming economic crime in Ukraine through the introduction of advanced European experience. Practical implications. The study and adoption of positive foreign experience in countering organized crime in the economic sectors, individual elements and introducing them into the law enforcement bodies’ practice in Ukraine would enable to improve performance during the investigation of economic crimes. Relevance/originality. A comparative analysis of the investigation of economic crimes in foreign countries enabled to develop the most promising areas to improve domestic legislation in this sphere.

scholarly journals Models of the Pre-Procedural Level of Investigation of Economic Crimes: Spanish Experience

2020 ◽  
Vol 14 (1) ◽  
pp. 148-155
Author(s):  
Victor Shestak ◽  
Vladimir Dubrovin ◽  
Zoya Ilyicheva
Keyword(s):  
Law Enforcement ◽  
Interpersonal Relations ◽  
Economic Crime ◽  
Criminal Proceedings ◽  
Criminal Cases ◽  
Law Enforcement Agencies ◽  
Professional Activities ◽  
Legal Security ◽  
Principle Of Legality ◽  
Economic Crimes

Pre-procedural or non-procedural activities for the investigation of economic crimes are the activities to investigate crimes committed in the sphere of economy that are carried out before the initiation of criminal proceedings. In Spain, it is entrusted to the following state bodies: the judicial police, the prosecutor's office, and administrative bodies. The choice of the pre-procedural model of investigating an economic crime in modern Spain is subject to a variety of factors, including the specifics of interpersonal relations that have developed between law enforcement officials. The distinctive features inherent in the Spanish pre-procedural activity in the investigation of economic crimes are its spontaneity and the lack of uniformity in the procedure for its conduct. In particular, there is no legal certainty as to who decides on the commencement of pre-procedural activities to investigate an economic crime, as well as orderliness in who is assigned the main responsibility in the direction of its progress. The non-procedural investigation of economic crimes in Spain is carried out in accordance with the models that were gradually introduced into practice through the generalization of the customs of professional activities of law enforcement agencies that are understandable only to the staff of the bodies considered in the article. In modern times in Spain, four non-procedural models of the investigation of economic crimes with different constituent composition have been formed. In this case, it is impossible not to note the role of the administrative bodies in the investigation of economic crimes. Some Spanish researchers refer it to a separate investigation model, since it has its own order and dynamics. At the same time, the models under consideration are increasingly moving away from the order of investigation established by law, which calls into question legal security and creates a threat to the principle of legality. Within the framework of the projects on the reform of criminal justice in Spain, it is proposed to assign the responsibility for investigating criminal cases, particularly for economic crimes, to the prosecutor and the judge responsible for ensuring procedural guarantees. However, the feasibility of this project, even in the opinion of the Spanish researchers themselves, is questionable. In this regard, the authors in this article consider not only the positive aspects of each non-procedural model for the investigation of economic crimes in Spain, but also their shortcomings.

scholarly journals Institutional component of the mechanism of countering the shadowing of the national economy

2019 ◽  
pp. 124-131
Author(s):  
Andrii Zolkover
Keyword(s):  
National Economy ◽  
Negative Impact ◽  
Economic Security ◽  
State Regulation ◽  
The World ◽  
Control Procedures ◽  
Ease Of Doing Business ◽  
Low Efficiency ◽  
Definition Of ◽  
High Level

Introduction. The level of shadowing of the economy in Ukraine remains one of the highest in the world and is a threat to its economic security and macroeconomic stability, investment attractiveness, etc. The dynamics of change in the main indicators of the functioning of the shadow economy indicates a low level of effectiveness of existing mechanisms to prevent the implementation of shadow operations. The existing institutional component of this mechanism does not fully form the preconditions for reducing the share of the shadow sector of the economy and therefore does not encourage businesses to withdraw their funds from the shadows. The high level of corruption and bureaucracy in the country has a negative impact on the efficiency of economic entities and thus creates the preconditions for the revision of existing instruments of state regulation of the economy. Purpose. Research of efficiency of functioning of separate institutional components of the mechanism of counteraction to shadowing of national economy and definition of the most priority measures of prevention of the state by shadow schemes of withdrawal of incomes. Results. The results of the study identified the main reasons for the high level of shadowing of the national economy, threats, and barriers to counteracting the participation of economic entities in the shadow schemes of capital withdrawal. The analysis of the main vectors of state influence on economic entities is carried out. Their efficiency has been evaluated. It is established that Ukraine occupies one of the last places in the world in the vast majority of indicators. Analysis of individual components of the indicator of ease of doing business in Ukraine showed a significant duration of procedures for reporting and payment of taxes, processing of documents for export/import, a significant cost of processing documents for export/import. The results of the study showed that one of the components that have a significant impact on economic entities is the high level of corruption in the country, low efficiency of corruption control procedures, low efficiency of government, etc. The necessity of development and application of a set of measures aimed at improving the quality of the institutional component of the mechanism of de-shadowing of the economy is proved.

scholarly journals Modern domestic and foreign approaches to assessing the state of economic crime and its impact on economic security

2019 ◽  
Vol 6 (4) ◽  
Author(s):  
Viktor Splender ◽  
Anna Kozlova
Keyword(s):  
Internal Control ◽  
Criminal Code ◽  
Economic Security ◽  
Economic Crime ◽  
Natural State ◽  
Economic Crises ◽  
Modern Economic ◽  
Negative Impacts ◽  
Procurement Fraud ◽  
Economic Crimes

The article considers the main domestic and foreign approaches to the assessment of economic crime, defines the essence and highlights the main categories of economic crime, formulates the main characteristics of economic crimes, as well as analyzes statistical data on economic crimes identified in the Russian Federation, reveals their essence and scheme of implementation. Economic crime is a natural continuation of economic crises, and economic crises are a natural state of the market economy. There are two main definitions of economic crime: Economic crime is all crimes against property, that is, by and large, all crimes committed for selfish purposes. Economic crime is only a crime in the economic sphere. The most frequently identified economic crimes in Russia are misappropriation of assets, bribery and procurement fraud. That is, these are crimes carried out by employees of companies, or rather by senior employees of companies. Crimes, the most common in the subjects of the domestic economy, are professional crimes, latent, difficult to prove, and often do not fall under the criminal code. Therefore, while the legislator will change, leading the criminal code in accordance with the requirements of modern economic realities, businesses need to ensure that the system of internal control through risk assessment and study of the revealed fraud, identify factors that contributed to their making, motivation of fraudsters and the conditions under which offenses were possible, to avoid similar situations in the future and to reduce negative impacts, both financial and non-financial.

scholarly journals STAGES OF STRATEGIC PLANNING OF ECONOMIC SECURITY OF THE ENTERPRISE

2021 ◽  
pp. 98-106
Author(s):  
Olena Lytovchenko ◽  
Olena Illiashenko ◽  
Natalya Gordiyenko
Keyword(s):  
Strategic Planning ◽  
Negative Impact ◽  
Economic Security ◽  
Stable Operation ◽  
Preventive Action ◽  
Economic Interests ◽  
External Threats ◽  
Logical Method ◽  
Low Efficiency ◽  
Negative Factors

The article considers the issues of determining the essence and stages of strategic planning of economic security of the enterprise, which is due to the need to establish its content and sequence of work on preventive measures against internal and external threats. The research methodology includes methods of analysis and synthesis – to study the essence of economic security of the enterprise, abstract-logical method – to establish the stages of strategic planning of economic security, tabular method – to visualize the material. It is determined that the lack of strategic planning leads to low efficiency of resource use of the business entity and the crisis, as well as to the loss of development opportunities. This has a direct negative impact on the positioning of the enterprise in the market, calls into question its existence in any long-term perspective. It is established that anticipation of crisis phenomena and preventive work on the development of mechanisms to counter them should be an integral part of the strategy of economic security management of economic entities. The generalization of approaches to defining the essence of economic security of the enterprise allowed us to establish that it combines the interrelated problems of preserving resources from negative factors and achieving success through stable operation and development. As a result, we propose our own definition, which corresponds to the resource-functional approach and takes into account the relationship between the achievement of strategic economic interests of the enterprise, the need for preventive action to prevent negative factors and ensure sustainable development of the entity. The existing scientific approaches are studied and our own idea of the sequence and content of the stages of strategic planning of economic security is presented, which is due to the logic of organizing work to determine strategic guidelines and economic interests of the enterprise, identification and neutralization of threats, implementation of plans and programs and monitoring their implementation and taking into account the possibility of feedback.

Sign in / Sign up

Export Citation Format

Share Document