INTERNATIONAL COOPERATION IN FINANCIAL FRAUD INVESTIGATION

##plugins.themes.bootstrap3.article.main##

##plugins.themes.bootstrap3.article.sidebar##

PDF
Published: Dec 18, 2018
https://doi.org/10.30525/2256-0742/2018-4-4-252-257

  Volodymyr Ortynskyi

  Yuliia Chornous

  Nataliia Pavliuk

Abstract

The aim of the article is to formulate theoretical principles and practical recommendations for the implementation of international cooperation in the investigation of financial fraud. The subject of the study is international cooperation in the investigation of financial fraud. Methodology. The research is based on the use of general scientific and special-scientific methods and techniques of scientific knowledge. The historical and legal method enabled to determine the preconditions for the origin of financial fraud as a crime of international nature, the establishment of the institute of international cooperation in criminal proceedings. The comparative legal method enabled to compare doctrinal approaches to the differentiation of tasks and forms of international cooperation in the investigation of financial fraud. The system-structural method enabled to determine the tasks of the pretrial investigation bodies in the investigation of financial fraud considering the functional aspect of the relevant bodies and individuals. The methods of grouping and classification were the basis for the author’s approach to the definition of features of financial fraud as a crime of an international nature. The technical legal method enabled to examine the state of affairs in the legal regulation of the application of international cooperation measures in the investigation of financial fraud at the international and national levels, to identify its shortcomings, which determine the problems of practical implementation, to develop recommendations aimed at their elimination. The results of the study revealed that improvement of the international cooperation in the investigation of financial fraud involves the use of new methods and means of investigation (legal proceedings within the framework of international legal assistance, joint investigation teams, etc.); working out effective interaction with the competent authorities of foreign countries and international organizations. It is important to conclude international cooperation agreements, including interagency agreements; to improve the national legislation to comply with the provisions of international law; to harmonize the legislation of Ukraine and European states. Practical implications. In the research, financial fraud is defined as a crime of an international nature; the problematic issues of its investigation are determined; features of international cooperation in the investigation of financial fraud; the areas of its efficiency improvement are suggested. Relevance/originality. The original author’s approach to the formulation of theoretical principles and practical recommendations for the implementation of international cooperation in the investigation of financial fraud is the foundation for the elaboration of the most promising areas for the development of national legislation and practical activities in this sphere.

How to Cite

Ortynskyi, V., Chornous, Y., & Pavliuk, N. (2018). INTERNATIONAL COOPERATION IN FINANCIAL FRAUD INVESTIGATION. Baltic Journal of Economic Studies, 4(4), 252-257. https://doi.org/10.30525/2256-0742/2018-4-4-252-257
Article views: 449 | PDF Downloads: 492

##plugins.themes.bootstrap3.article.details##

Keywords

financial fraud, investigation, international cooperation, international agreements

References

Cherniavskyi, S. S. (2010). Finansove shakhraistvo: metodolohichni zasady rozsliduvannia [Financial fraud: Methodological principles of investigation] (Monograph). Kyiv, Hi-Tech Press, 624 p. (in Ukrainian)

Konventsiia OON proty transnatsionalnoi orhanizovanoi zlochynnosti pryiniata rezoliutsiieiu 55/25 HA vid 15 lyst. 2000 roku [The UN Convention against Transnational Organized Crime, adopted by General Assembly Resolution 55/25 of November 15, 2000]. (2006). Zbirnyk mizhnarodnykh dohovoriv Ukrainy pro pravovu dopomohu u kryminalnykh spravakh. Bahatostoronni dohovory. Kyiv. (in Ukrainian)

Konventsiia pro vidmyvannia, poshuk, aresht ta konfiskatsiyu dokhodiv, oderzhanykh zlochynnym shliakhom [The convention on laundering, search, seizure and confiscation of the proceeds from crime of November 8, 1990]. (2006). Zbirnyk mizhnarodnykh dohovoriv Ukrainy pro pravovu dopomohu u kryminalnykh spravakh. Bahatostoronni dohovory. Kyiv. (in Ukrainian)

Konventsiia OON proty koruptsii [Convention of the UN against Corruption of October 31, 2003]. (2010). Ofitsiynyi visnyk Ukrainy, 10, 506. (in Ukrainian)

Kryminalna konventsiia pro borotbu z koruptsiieiu (ЕTS 173) Dodatkovyi protokol [Additional Protocol to the Criminal Law Convention on Corruption of May 15, 2003]. (2006). Ofitsiynyi visnyk Ukrainy, 44, 2939 (in Ukrainian)

Kachka, T. (2004). Borotba z vidmyvanniam hroshei: kompleksnyi porivnialno-pravovyi analiz vidpovidnosti zakonodavstva Ukrainy acquis Yevropeiskoho Soiuzu u sferi borotby ta zapobihannia lehalizatsiyi dokhodiv, otrymanykh zlochynnym shliakhom [Combating money laundering: Comprehensive comparative legal analysis of the compliance of Ukrainian legislation with the acquis of the European Union in combating and preventing the legalization of proceeds from crime]. Kyiv, Referat, 288 p. (in Ukrainian)

Dementeva, E. E. (1992). Ekonomicheskaia prestupnost i borba s nei v stranakh s razvytoi rynochnoi ekonomikoi (na materialakh SSHA i Germanii) [Economic crime and struggle against it in the countries with developed market economy (on materials of the USA and Germany)]. Moscow, 240 p. (in Russian)

Nurbekov, I. M. (2012). Orhanyzatsiia i taktika vzaimodeistviia s inostrannymi kompetentnymi organami pri rassledovanii prestuplenii mezhdunarodnogo kharaktera [The organization and tactics of interaction with foreign competent authorities in the investigation of crimes of international character] (Monograph). Doctor of Law, Professor A. H. Volevodz (Ed.). Moscow, Yurlitinform, 248 p. (in Russian)

Chornous, Yu. M. (2012). Teoriia i praktyka kryminalistychnoho zabezpechennia dosudovoho slidstva u spravakh pro zlochyny mizhnarodnoho kharakteru [Theory and practice of forensic provision of pre-trial investigation in cases of crimes of an international nature]. Monograph. Kyiv, Skif, 448 p. (in Ukrainian)

Yevropeiska konventsiia pro vzaiemnu pravovu dopomohu u kryminalnykh spravakh 1959 roku z Dodatkovymy protokolamy 1978 ta 2001 roku do nei: ratyfikovana Zakonom Ukrainy vid 16 sich. 1998 r. [The European Convention on Mutual Assistance in Criminal Matters of 1959 with the Additional Protocols of 1978 and 2001 ratified by the Law of Ukraine of January 16, 1998]. (2006). Zbirnyk mizhnarodnykh dohovoriv Ukrainy pro pravovu dopomohu u kryminalnykh spravakh. Bahatostoronni dohovory. Kyiv. (in Ukrainian)

Kryminalnyi protsesualnyi kodeks Ukrainy [Criminal Procedural Code of Ukraine of April 13, 2012]. Retrieved from: http://zakon2.rada.gov.ua/laws/show/4651-17 (in Ukrainian)

Shostko, O. Yu., Ovcharenko, O. M. (2008). Prospects of cooperation of Ukraine with the European institutes in counteraction to organized crime. The Issue of Combating Crime: Collection of Scientific Works, 15, 110-122. Kharkiv. (in Ukrainian)

Uhoda mizh Ukrainoiu ta Yevropeyskym politseiskym ofisom pro operatyvne ta stratehichne spivrobitnytstvo vid 14 hrud. 2016 r. [Agreement on Operational and Strategic Cooperation between Ukraine and the European Police Office of December 14, 2016]. Retrieved from: http://zakon.rada.gov.ua/laws/show/984_001-16 (in Ukrainian)

Chornous, Yu. M. (2017). Aktualni pytannia stvorennia i diialnosti mizhnarodnykh spilnykh slidchykh hrup [Topical issues of the creation and operation of international joint investigation teams]. Krymynalyst pervopechatnyi: mezhdunar. nauch.-prakt. yuryd. zhurn., 14, 36-47. Kharkiv. (in Ukrainian)

Issue
Vol. 4 No. 4 (2018): Baltic Journal of Economic Studies