Actual issues of combating crimes in the financial sphere

Abstract

The article analyzes the issue of combating crimes in the financial sphere, establishes the essence of financial responsibility as an institution of financial law. The establishment of Ukraine as a state governed by the rule of law provides for the limitation of various forms of illegal behavior of subjects in the financial sphere and their administrative responsibility. This type of crime poses a significant threat to social relations, as it involves systematic encroachment on financial resources, which mostly ensure the stable, managed, orderly existence of people's lives in society.
 The concept of responsibility as a category of administrative law was considered and it was established that this concept is a much broader phenomenon, because, in addition to measures of legal responsibility, financial responsibility also includes measures of prevention, termination and recovery.
 The article also highlights the ideas that position the consideration of combating crimes in the financial sphere as a type of administrative responsibility. The issue of combating crimes in the financial sphere, as an important phenomenon for Ukrainian society, is highlighted.
 The financial component in the economic system of the state plays a significant role. Finance has turned from a mechanism into a driving force of the economy. At the same time, there are trends towards an increase in the number of illegal encroachments in the financial sphere. Today, financial crimes are characterized by a high level of latency. This indicates the development of financial crime, as a result of which the country's economy is damaged, which prevents the state from effectively implementing its functions and creating conditions for the development of society and the existence and reproduction of the economy.
 The nature of crime in the financial sphere makes it difficult to detect and prevent crimes. And if detection and disclosure of crimes in the financial sphere is relatively active, then less attention is paid to prevention issues. Although it is easier to prevent a crime than to detect, disclose, investigate and compensate for the damages caused by this crime. At the same time, crime prevention in the financial sphere is a priority area in the work of law enforcement agencies.
 However, despite the wide range of measures taken by the authorities to prevent offenses in this area, it is too early to say that the state has succeeded in everything. All this conditions the study of a wide range of issues of combating offenses in the financial sphere.