The criminal legislation of Ukraine has recently been "sensing" constant attempts to improve it. Assessment of the level of modern criminal legislation can be carried out in many directions. One of these directions is the analysis of newly adopted legislative acts, especially those of a complex nature.
The study of the state of assessment of the nature and degree of social danger of economic crimes in foreign theories shows that in recent years the following actions are considered the most dangerous: tax evasion and legalization of property obtained through crime, or more briefly - "laundering dirty property". This, in my opinion, has several interrelated explanations. Thus, in general, establishing the existence of an economic crime, the circumstances of its commission, the person who committed it, etc., taking into account the objective complexity of such a crime, its "natural" latency, is often quite difficult. At the same time, both tax evasion and money laundering act as the final acts in the entire chain of criminal acts. It is these actions, when they are established, that make the entire criminal process visible, because they have a formalized external form due to either the failure to provide money to the mandatory "addressee" (tax evasion), or the need to officially change the legal status of property, in the broadest sense of the term , giving the corresponding "criminal" property of a legal nature.
Therefore, the main attention of the legislator in many states is focused on the definition of these criminal acts, on their scientific analysis and practical application.This, in turn, makes it possible to dwell more objectively on one of the types of these criminal acts, namely: laundering of dirty property, especially since in our country, at least at the level of public opinion, there is still a "lenient" attitude towards these criminal acts.
Another significant component of the direction is related to the "involvement" of such property in purely criminal manifestations. For example, the implementation of terrorist operations almost always "relies" on money and property, which is "initially" obtained by criminal means (for example, criminal drug business), and only later, due to its legalization, is used to finance terrorist operations or to commit them. Another direction of such laundering of dirty property is connected with the fact that in the conditions of a market economy, organized criminal groups try, and often successfully, to invest property in legal economic processes. But in order to make it official, such property must also be "clean", i.e. first undergo legalization. The list of components that emphasize the social danger of such acts can be continued. However, it should be noted that a real assessment of the danger of such actions at all levels of such consideration is not sufficient. In any case, the investigation of a long "chain" of such interconnected crimes, which only "ends" with the legalization of such property, quite often "ends" at the level of the "previous" crime, without an effort (desire) to establish the entire chain.
These considerations make it possible to analyze with increased interest those legislative acts aimed at combating money laundering.The need to analyze the Law of Ukraine, which provides for responsibility for such actions, is emphasized by such important provisions that "demonstrate" in reality the implementation of the provisions of international legal acts into Ukrainian legislation. Let's start with preliminary essential remarks. So, understanding the public danger of such actions, it is necessary to establish the means that must be (possibly) used for state influence on them. Naturally, certain difficulties arise here, which are connected with the fact that the measures to be applied should not only, and perhaps not so much, be large-scale as they should be of a systemic nature. To a large extent, it depends on whether it will be possible to establish and publicize the valid reasons that determine not so much specific actions as the phenomenon as a whole.
first of all, it is necessary (preferably) to establish to what extent the essence of the complexities that "provoke" (can "provoke") negative phenomena inherent in the relevant system and model of state functioning. Next, it is necessary (preferably) to establish and "choose" those measures that should affect precisely the essence of such reasons. As you know, such measures can have different nature and orientation, including: social-organizational, socio-economic, socio-legal and others. This is quite a difficult task, because such reasons do not always receive the necessary conscious or"unconscious" "external" recognition for a number of reasons, including political, economic, ideological.
Література:
1. Див. детальніше з цього приводу: Preventing Money Laundering and Terrorist Financing. A Practical Guide for Bank Supervisors. The World Bank, Washington, DC PierreLaurent Chatain, John McDowell, Cédric Mousset, Paul Allan Schott, Emile van der Does de Willebois. The World Bank. Washington, DC. 2012. 188 p.
2. Стрельцов Є.Л., Стрельцов Л.Є. Коронавірус і кримінальне право: парадоксальність чи доречність спільного аналізу? ЮВУ. 2020. № 16-17, № 18-19.
3. Про запобігання та протидію легалізації (відмиванню) доходів, одержаних злочинним шляхом, фінансуванню тероризму та фінансуванню розповсюдження зброї масового знищення: Закон України від 6 грудня 2019 року № 361-IX (із змінами, внесеними згідно із Законом № 524-IX від 04.03.2020). URL: https://zakon.rada.gov.ua/laws/show/361-IX
4. Стрельцов Є.Л. Реформа кримінального законодавства України: осінні роздуми. Херсон: Видавничий дім «Гельветика». 2020. 100 с.; Стрельцов Є.Л. Кримінальна відповідальність юридичних осіб: необхідність «суверенного» виваженого рішення. ЮВУ. 2020. № 13-15, № 16.
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Науковий керівник: Дробчак Алла Леонідівна, старший викладач кафедри соціально - політичних та економічних дисциплін, Криворізький факультет Національного університету «Одеська юридична академія»
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