ФІНАНСУВАННЯ ТЕРОРИЗМУ: ФІНАНСОВО-ПРАВОВИЙ ПОГЛЯД

Abstract

The article examines approaches to the interpretation of the concepts of «financing», «terrorism». It was determined that the formation of a single meaningful approach to the concept of "financing of terrorism" should take into account both meanings of its components. The views of scientists regarding the definition of the main characteristics of terrorist financing are systematized. Among the determinants given by scientists are those that are of a purely financial nature (the reason and conditions for financing terrorism). These characteristics and the study of the relationships between them is important for preventing the financing of terrorism. It was determined that the study of the financing of terrorism should take into account the influence of the following factors: the amount of resources necessary for the activities carried out by the terrorist group; the limitations imposed by the terrorist group's ideology on its relationship with crime; internal organization and ability to integrate and manage relationships with criminal activities. The expediency of considering this process in two planes is substantiated: legal (characteristics of legal and illegal methods are given, a description of all financial transactions carried out by the terrorists themselves; provisions of the legal framework for punishment for criminal behavior are taken into account) and financial (funding sources, sponsors of terrorism are described; measures to reduce funds for supporting terrorism and sources of their receipt are investigated). The stages of terrorist financing are disclosed: collection, movement and use of funds and other assets. The allocation of the storage stage is critically evaluated. The impracticality of considering this stage is substantiated. It can occur within or parallel to the gathering stage. It was determined that, in the legal sphere, the financing of terrorism does not necessarily have to cover all stages, provided that there are mandatory features of this crime. The development of effective tools in the fight against the financing of terrorism should take into account the above approaches (legal, financial) and implementation at the international level.