PARADIGM OF FINANCIAL INVESTIGATIONS DURING THE PRE-COURT INVESTIGATION TERRORIST CRIMINAL OFFENSES

Abstract

The modern practice of combating cross-border terrorist activity is
impossible without the active use of knowledge in the financial
sphere. Algorithmization of the procedure for carrying out financial investigations
for the detection of terrorist criminal offenses is an established and effective
competence that ensures the official detection and termination of this type of
crime, as well as prevents their commission.
However, today this functionality is actually outside the scope of legal
regulation, as it is not regulated by domestic legislation and is not properly
regulated at the level of departmental (sub-legal) legal acts.
The article examines the mechanisms of conducting financial investigations
during the documentation of terrorist criminal offenses. The essence of financial
investigations, including parallel ones, was revealed; generalized and
systematized forms of conducting financial investigations.
Based on the analysis of financial documents of various terrorist
organizations and FATF reports, the main directions of using financial resources
for terrorist activities are highlighted. The structure and powers of state agencies
that assist law enforcement agencies in conducting financial investigations are
defined; the system of international organizations whose activities are aimed at
ensuring the detection of financial violations is investigated.
The work presents the foreign experience of conducting specialized
investigations for the possibility of its application in domestic practice. The
advantages of conducting financial investigations during the pre-trial
investigation of terrorist criminal offenses are highlighted and substantiated.
The article emphasizes the imperfection of the mechanism of financial
investigations, since the legislator did not pay attention to, in particular, questions
regarding the definition of the concept of "financial investigation", as well as
criminal offenses, the investigation of which requires the mandatory use of
financial investigation methods, including parallel .
The author proposed relevant changes to the thematic legislation of
Ukraine, aimed at eliminating the existing legal uncertainty. This, in turn, will
allow the law enforcement system of Ukraine to successfully fulfill FATF
requirements and integrate into the legal environment of the developed countries
of the world.