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The Peculiarities and Results of Conducting Financial Investigations of Economic Crimes on the Example of the Western Region
Dolbneva D. V.

Dolbneva, Deniza V. (2019) “The Peculiarities and Results of Conducting Financial Investigations of Economic Crimes on the Example of the Western Region.” Business Inform 3:292–301.
https://doi.org/10.32983/2222-4459-2019-3-292-301

Section: Finance, Money Circulation and Credit

UDC 343.98

Abstract:
The article is aimed at studying the peculiarities and key aspects of financial investigations of economic crimes, analyzing results of the conducted financial investigations and control-verification measures in Ukraine and its Western Region in particular, as well as defining prospects for establishment of the financial investigation service in Ukraine. The essentials of the concepts of «economic crimes» and «financial investigations» are considered. According to the analysis of financial investigations of economic crimes in Ukraine, it was found that in 2017 there was an increase in the number of economic crimes in the sphere of economic activity, directed to the Court of administrative Protocols concerning violation of the anti-corruption legislation, indictments on offences with signs of criminal corruption, as well as investigated cases of abuse of power or official position (criminal corruption). The main results of work by the territorial body of the Derzhaudytsluzhba in the Western Region, indicators of the control and inspection work of the Department of Tax and Customs Audit of the State fiscal service of Ukraine of the Western Region in 2015–2017, as well as the receipt of cases and materials to the local general courts of the Western Region during the period of 2016–2017 are analyzed. Prospects for further research are determining the ways of improving the efficiency of financial investigations by the State bodies, developing a mechanism for the financial Investigation service in Ukraine.

Keywords: Derzhaudytsluzhba, State fiscal service, economic crimes, law enforcement bodies, control and inspection work, financial investigations service, financial investigations.

Fig.: 2. Tabl.: 4. Bibl.: 11.

Dolbneva Deniza V. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Auditing, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)

List of references in article

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Kondrateva, Ye. A., and Goryunov, A. R. “K voprosu o vyrabotke nauchnogo opredeleniya finansovykh rassledovaniy“ [On the issue of developing a scientific definition of financial investigations]. Vestnik Finansovoy akademii, no. 1 (2003): 20-23.
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Tytarenko, O. Kryminolohichna kharakterystyka ta protydiia ekonomichnym zlochynam u vuhilnii promyslovosti [Criminological characteristics and counteraction to economic crimes in the coal industry]. Dnipropetrovsk: DDUVS, 2008.
Cherniavskyi, S. S. et al. Finansovi rozsliduvannia u sferi protydii lehalizatsii zlochynnykh dokhodiv v Ukraini : metodychni rekomendatsii [Financial investigations in the area of combating the legalization of criminal incomes in Ukraine: methodical recommendations]. Kyiv: Natsionalna akademiia vnutrishnikh sprav, 2017.
Yakovlev, A. M. Sotsiologiya ekonomicheskoy prestupnosti [Sociology of economic crime]. Moscow, 1988.

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