The article deals with an important and relevant topic – the definition of the concept and essence of cryptocurrencies, the study of the problems of their legal regulation, the rationale for control over their turnover, as well as the analysis of ways to counter money laundering that involves cryptocurrency. The authors emphasize that measures taken exclusively at the state level are not enough to create an effective, integrated and comprehensive system for regulating the legal status of cryptocurrencies. Therefore, international cooperation and the strengthening of cooperation between various states in the field of cryptocurrency regulation is important. The authors analyze the scientific doctrine regarding the essence of cryptocurrency. It was found out that there was no single approach to the definition of “cryptocurrency” among scientists. Moreover, cryptocurrencies in various laws of the world have different status. The authors used general scientific and special scientific methods, which provided an objective analysis of the purpose of the study. The research methods were used in interconnection and interdependence, which ensured the comprehensiveness and completeness of the research, as well as the validity of the obtained scientific results. The authors have determined states where cryptocurrency has an official status, is at the initial stage of legal regulation or completely prohibited at the state level. The relevance of the research consists in the actual absence of the legal framework for the regulation of cryptocurrencies, which is conditioned by the novelty of this phenomenon and the problems related to its functioning. The authors proposed their own definition of cryptocurrency based on its main features.
Purpose The purpose of this paper is to define and characterize peculiarities of countering the legalization of criminal income with the help of virtual assets. Design/methodology/approach The analysis of the legislative delineation and the realities of the practical implementation of the features of combating the legalization of criminal proceeds with the help of virtual assets in Ukraine was carried out with the help of general scientific methods of cognition. The systematic method helped identify the main ways to legalize criminal proceeds with the help of virtual assets. Using legal techniques, proposals will be formulated to amend draft legislation on legislative regulation of the concept of “virtual assets”. The generalization method was used to develop ways to combat the legalization of criminal proceeds with the help of virtual assets. The method of legal forecasting was used to substantiate the proposed areas of combating money laundering with the help of virtual assets. The method of extrapolation will be used to determine the possibility of implementing foreign experience in domestic practice to combat money laundering with the help of virtual assets. Findings One of the relatively new and increasingly popular ways of money laundering is to commit this act with the help of virtual assets. Methods of money laundering through virtual assets include services for the conversion of virtual assets, P2P exchange, gambling sites, virtual asset mixers and the use of fictitious internet sites selling digital goods. The difficulty of counteracting the legalization of criminal proceeds with the help of virtual assets is primarily due to the lack of legislative regulation of the concept of “virtual assets” in Ukraine. Yes, the draft law is currently being finalized. Besides, even the current edition is not evaluated by the authors as perfect. After all, the issue of the content of the concept of “virtual assets” and its relationship with virtual securities, cryptocurrency and virtual property remains unresolved. Originality/value One of the relatively new and increasingly popular ways of money laundering is to commit this act with the help of virtual assets. Methods of money laundering through virtual assets include services for the conversion of virtual assets, P2P exchange, gambling sites, virtual asset mixers and the use of fictitious internet sites selling digital goods. It is essential to intensify financial monitoring by financial control bodies over the activities of conversion service centers. Moreover, given the transnational nature of legalizing criminal proceeds, especially those committed through virtual assets, international cooperation in combating this crime is vital. The authors have proposed specific measures to ensure that a coherent consolidation of efforts can be built.
The objective of the article is a review of the state anti-corruption institutions' effectiveness in Ukraine. An important part of anti-corruption reform in Ukraine has been the complete transformation of anti-corruption institutions. That is why the authors try to use the most optimal methodology that would be able to ensure the comprehensiveness and completeness of the study: phenomenological; the descriptive; the hypothetic-deductive; the statistical; and the method of case law analysis. It is proposed to analyze the anti-corruption powers of general competence authorities in the sphere of anti-corruption. The authors analyzed the powers of specialized anti-corruption authorities' functioning: the National Agency on Corruption Prevention; the National Anti-Corruption Bureau; the National Agency for finding, tracing, and management of assets derived from corruption and other crimes; the Specialized Anti-Corruption Prosecutor’s Office and the High Anti-Corruption Court. The conclusion is drawn that, realizing the need of the anti-corruption task, the state has developed an extensive and relatively closed system of specialized anti-corruption authorities. Almost all bodies of state power and local self-government have acquired certain anti-corruption competencies. The authors made conclusion that such dispersion of powers, and in some cases their duplication, does not simplify, but rather complicates the effectiveness of combating corruption.
The article's purpose is the criminological and forensic characteristics of the forms of embezzlement of funds by the use of information technology and international and foreign experience in combating this destructive phenomenon. The object of this article is the relationship that arises in connection with the implementation and counteraction to theft in the field of information technology. The authors used various methods of scientific cognition to write this work. In particular, historical, observation, generalization, comparison and analogy, statistical, analytical, and others. The article emphasizes that the emergence and rapid development of new information technologies do not always positively affect criminals because criminals can transform positive qualities into crime. In particular, crimes of embezzlement through the use of information technology are now widespread. This article has tried to provide a criminological description of the three main forms of cybercrime against money: carding, phishing, and embezzlement committed using NFC technology. In addition, emphasis was placed on the importance, role, tasks of computer and technical expertise in the investigation of embezzlement dedicated through the use of information technology. The importance of implementing international conventions and the positive experience of foreign countries in combating the embezzlement of funds committed through the use of information technology.
Purpose. The purpose of the work is a criminal-legal analysis of fraud as a criminal offense in cyberspace, the means of which are virtual assets, to determine their main types, as well as to find out the most effective measures to combat these socially dangerous phenomena. Method. The research methodology includes a comprehensive analysis of fraud in cyberspace, a generalization of existing doctrinal views and the formation of recommendations re garding the commission of fraud in cyberspace, the means of which are virtual assets. With the help of a systematic method, the main types of fraud in cyberspace were identified, the means of which are virtual assets. The cognitive method was used to analyze the legislative outline of the features of virtual assets. The method of generalization was used to develop directions for combating fraud in cyberspace, the means of which are virtual assets. The results. In the process of research, it was established which criminal offenses in cyberspace can be committed by using virtual assets. The main methods of activity of cybercriminals in committing fraud in cyberspace, the means of which are virtual assets, are outlined. The main reasons for the use of virtual assets in the commission of criminal offenses in cyberspace are emphasized. Scientific novelty. In the process of research, it was established that the field of criminal offenses in cyberspace is very dynamic and changes simultaneously with the development of electronic computers and information and telecommunication networks. As a result, the appearance of new findings of criminal offenses in cyberspace and new schemes for their commission. The results of the study can be used in law-making and law-enforcement activities during the investigation of criminal offenses in cyberspace.
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