Priority measures to prevent the appropriation and timely detection of money, valuables and other property obtained as a result of criminal offenses
Year: 2025
Type: article
Abstract: The paper considers measures to counter the illegal appropriation of funds, valuables and other property, at the stage of preparing to commit criminal offenses, as well as the timely detection of such property. A set of measures that should be carried out by law enforcement agencies at the stage of preparation for committing a crime is proposed. Methodological approaches to the timely detection and prevention of the use of economic entities (EEAs) in criminal schemes have been systematized. The paper examines in detail indicators of suspicious activity of EEAs and individual entrepreneurs, in particular signs of "fictitious" enterprises created to legalize criminal proceeds. Particular attention is paid to the analysis of registration data, financial statements, and banking transactions as the main sources of information for identifying illegal intentions. Particular attention is paid to the practical aspects of checking registration, tax, financial documents, bank accounts and the activities of entities controlled by the defendants. A set of verification measures aimed at establishing the reality of economic activity is proposed, including an inspection of the places of registration and actual implementation of activities, an analysis of the personnel and material and technical base of enterprises. The issue of monitoring financial operations and identifying suspicious banking transactions is separately highlighted. The scientific novelty of the study lies in the development of a systematic approach to preliminary verification of operational information at the stage of preparatory actions of potential criminals, including methods for establishing connections between the suspects, their close relatives and trusted persons, as well as monitoring changes in their financial situation. The practical significance of the work is determined by the possibility of using the proposed methodological recommendations by law enforcement agencies to increase the efficiency of detecting and stopping economic crimes at the early stages of their preparation.
Source: Economics Finances Law
Author: Mykhailo VINNYK
Institution: National Academy of Internal Affairs
Language: English
Subfield: Sociology and Political Science
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4414006287