The purpose of the article is to focus on the need to strengthen the interaction of the law enforcement agencies of various states, highlighting the role of financial institutions in this process, to find optimal ways to improve international cooperation. The study is based on the methods of systemic and critical analysis, as well as a formal logical method. The article confirms that the need to strengthen international cooperation is explained by the existence of certain factors that determine the possibility of money laundering. It has been established that without adequate cooperation between law enforcement agencies and financial institutions at the national level, it is quite difficult to detect crime and prevent money laundering at the initial stage. As a conclusion of the investigation, it is proposed to develop a methodology for the interaction of the law enforcement agencies of several states to counteract money laundering. The results obtained can also become the basis for developing legislative proposals to improve international cooperation in law enforcement and, at the same time, they can be used to increase the efficiency of their anti-money laundering activities.
The article is devoted to the study of cryptocurrency as a new means of payment, which is relevant both in Ukraine and abroad. The urgency of the problem described in the article is due to the accelerated scientific and technological progress and global computerization of society, where modern technologies contribute to the emergence and development of new mechanisms of the economy, in particular, relations using non-cash payments. The main features of cryptocurrency are considered and argued in the form of its advantages: availability, speed, decentralization, security, and disadvantages: unreliability, distrust of users, inability to cancel transactions, use to commit illegal acts. The features that are controversial in modern conditions are anonymity and transnationality. The main problems of cryptocurrency and its legal regulation are generalized. Emphasis is placed on the practice of regulating the cryptocurrency market in the European Union, as well as on the legislation of the Republic of Estonia in the field of virtual assets. The legal status of cryptocurrency in Ukraine is considered, which is an urgent problem on the way to its legalization both in the legislative and technical plan. Attempts to legally regulate a new type of currency are analyzed. Bills and acts of the National Bank of Ukraine in the field of cryptocurrency circulation are described. Gaps in the current legislation, in particular in the Law of Ukraine "On Prevention of Corruption", were identified, and ways to solve such problems were suggested. It is concluded that it is necessary to develop and create effective legislation in the field of regulation and control of cryptocurrency circulation not only at the national but also at the international level, because otherwise there is a threat to economic and financial life of the state and society and other problems for the international community. in the form of criminal acts with cryptocurrency, because today in Ukraine there is no effective legislation on the circulation of cryptocurrency, and the number of problems with the use of digital currency is growing every day, so it is worth paying attention to such components as the Internet and virtual assets, as in the leading countries of the world this direction is important in domestic and foreign policy.
The article is devoted to the analysis of the process of deoffshorization at the present stage of development of the Ukrainian statehood and prospects of its further development. The urgency of the problem described in the article is due to significant losses from offshoring for the economy of Ukraine, which, in turn, requires the development of effective tools to regulate the relationship of residents with «tax havens». It is noted that despite significant scientific works and current research, today there is no single point of view on the effectiveness of the existing mechanism of deoffshorization of national economies by international regulators, tools to combat tax erosion and tax evasion. The article considers the definition of «deoffshorization», describes the mechanism of deoffshorization of the national economy. It has been established that one of the most important goals of global deoffshorization is to create equal conditions for the movement of capital between countries, without giving preference to countries that have more attractive tax conditions. Emphasis is placed on the fact that the harmonization of anti-offshore and tax policies is one of the key processes, as deoffshorization cannot be effective without increasing the responsibility for non-compliance with tax legislation. International experience on deoffshorization processes is analyzed. Attempts by the Ukrainian legislature to resolve issues related to deoffshorization are considered. It is emphasized that despite the fact that some mechanisms of counteraction to cross-border tax evasion schemes are fragmented in Ukraine, such mechanisms need further clarification and implementation of tools that will allow effective control over the relevant areas and ensure effective functioning of the domestic counteraction system. tax minimization. It is concluded that there is an objective need to bring the degree of responsibility for violations of tax legislation as much as possible in line with international practice and to ensure the transition to a qualitatively new level of international cooperation in the exchange of tax information.
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