METHOD OF LEGALIZATION (LAUNDERING) OF PROPERTY, OBTAINED BY CRIMINAL WAY

Abstract

The relevance of the article is that the processes taking place in society in recent decades in connection with the transition from a rigid centralized model of governance to market relations, have significantly changed the economic, social and legal systems. The rapid development of foreign economic relations, the foreign exchange market, the implementation of relevant norms of international law - all this contributes to the integration of Ukraine into the world economic space. At the same time, these processes have a number of negative consequences, such as: criminalization of society, commission of criminal offenses in the field of management, in particular, legalization (laundering) of property obtained by criminal means. The article establishes that such actions are characterized by a certain deception, as the proceeds of crime are given the appearance of legal origin, and are implemented taking into account the sphere of economic activity, the specific situation of money laundering, the nature of income. Money laundering is a complex and rather long process that includes many technological schemes. The method reflects a set of actions (operations) to prepare, commit and hide in their dynamics and relationships with environmental conditions. The main ways of committing such a crime are: financial transactions for the transfer of funds abroad ("offshore zones"); illegal conversion of funds using fictitious enterprises (stages of conversion - illegal income is placed in certain financial instruments; they are separated from sources of origin by using various schemes of financial transactions aimed at masking the traces of these incomes; give legitimacy to criminally obtained income); money laundering through financial transactions with securities (legalization is carried out on the stock market, through predicate criminal offenses, using securities, their issue, trade and resident countries, non-residents or in several countries); money laundering through real estate transactions (abuse on the real estate market); money laundering in the process of privatization of state property (obtaining the opportunity to exercise control over as large shares of statutory funds as possible, with minimal financial costs for their acquisition, using official position or exceeding power).