ON THE COMPETENCE OF THE BUREAU OF ECONOMIC SECURITY OF UKRAINE AS A SUBJECT TO THE PREVENTION OF CRIMINAL OFFENSES IN THE FIELD OF ECONOMIC ACTIVITY

Abstract

The article is devoted to the coverage of one of the current problems of criminology, as a matter of activity of the Bureau of Economic Security of Ukraine as a subject of prevention of criminal offenses in the sphere of economic activity. The presence of the Ukrainian state in the process of substantial reform, conditioned not least by the regional and global policy of transformation of modern society in the broadest sense of the word, puts on the agenda many tasks. The defining vector of this process is, without a doubt, the further development of public relations, which, however, is impossible without solving such a key task as comprehensive security and law and order. One of the links of this provision is the creation and functioning of the Bureau of Economic Security of Ukraine in the system of public authorities, as the main subject of prevention of criminal offenses in the field of economic activity. It is established that avoiding duplication of powers of law enforcement agencies to investigate financial crimes is one of the key goals of the Bureau of Economic Security of Ukraine. The draft law stipulates that from the moment of adoption of the resolution of the Cabinet of Ministers of Ukraine on the commencement of the Bureau’s work, all criminal proceedings on crimes within the Bureau’s jurisdiction must be transferred to it from other law enforcement agencies within two months. Since the entry into force of the law on the Bureau of Economic Security of Ukraine, it is prohibited to open new operational and investigative cases by operational units of the tax police. In our opinion, this will improve the protection of business and investment, as it will eventually lead to the final liquidation of the tax police, as well as economic units in other law enforcement agencies. Another positive innovation that should protect businesses from arbitrary interference by law enforcement is the need for a document of violation of tax legislation recorded in the act of documentary verification for inclusion in the Unified Register of pre-trial investigations of criminal proceedings under Articles 212 (Tax Evasion) and 212-1 from the payment of a single social contribution) of the Criminal Code of Ukraine. Among the positive innovations is also the creation of the Public Oversight Board of the Bureau. This will make the Bureau’s activities public and thus reduce the risks of detective misconduct. It is proved that the creation of the Bureau of Economic Security of Ukraine is designed to solve the problem of duplication of functions of bodies that fight criminal offenses in the field of economic activity, as well as to avoid conflicts of their professional interests; The introduction of this body can help businesses in Ukraine, in particular, to avoid additional pressure from numerous inspections of bodies that monitor their activities, and often cannot determine the limits of their powers.