Issue: № 4, 2024
Doi: https://doi.org/10.37634/efp.2024.4.17
This paper deals with the essence of the concept of «financial investigation». The key tasks of a financial investigation are highlighted. Thus, a financial investigation includes collection, comparison and analysis of all available information in order to facilitate criminal prosecution and deprive criminals of their income and means of committing an offense. The principles of financial investigation are defined. Organizational models for the distribution of powers between fiscal and regulatory authorities to combat financial crimes in different countries are considered. Attention is paid to the experience of such countries as: Italy, the USA, the UK, Denmark, Norway, Ireland, the Netherlands, Portugal, Germany, Switzerland, and Canada. The author emphasizes that, in the light of the analysis of international experience in conducting financial investigations, we can conclude that this practice has significant potential for Ukraine in the context of combating economic crime and ensuring financial stability. International experience provides valuable tools and methods for effective investigation of economic crimes, use of advanced technologies and international cooperation. However, it is important to take into account the specifics of the Ukrainian situation and adapt foreign experience to the domestic needs and realities of the country. The application of international experience in the field of financial investigations can be an important step towards improving Ukraine's financial security and strengthening the rule of law.
Keywords : financial investigations, economic crime, offenses, international experience
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