СИСТЕМА ПРАВОВИХ ЗАСОБІВ ЗАБЕЗПЕЧЕННЯ ФІНАНСОВОЇ БЕЗПЕКИ ДЕРЖАВИ

Abstract

Huberska N., Chupryna L. The system of legal means ensuring state financial security The scientific publication is devoted to the classification of legal means of ensuring financial security in the context of the need for proper legal support. The opinions of domestic scholars on the concept of legal means are analyzed. The legal nature and content of legal means in the field of financial security of the state are studied. The legal means of ensuring the financial security of the state include the strengthening of criminal liability for such crimes as: illegal actions with transfer documents, payment cards and other means of access to bank accounts, electronic money, equipment for their production; legalization (laundering) of property obtained by criminal means; issuance of normative legal acts that reduce budget revenues or increase budget expenditures contrary to the law; evasion of taxes, fees (mandatory payments); misuse of budget funds, implementation of budget expenditures or provision of loans from the budget without established budget allocations or with their excess; bringing the bank to insolvency; fraud with financial resources; falsification of financial documents and reports of the financial organization, concealment of insolvency of the financial institution or grounds for revocation (revocation) of the license of the financial institution; production, sale and use of counterfeit securities (except government securities); unauthorized interference with the operation of computers, automated systems, computer networks or telecommunications networks. The other legal means of ensuring the financial security of the state include: legal regulation of creating an Interactive Financial Map of Ukraine on the basis of the State Register of Financial Institutions of Ukraine with all available and relevant information on banks, credit unions and other financial institutions in Ukraine; increasing the amount of the minimum authorized capital required for the establishment and operation of business entities, in particular, limited liability companies; regulatory expansion of the grounds for public financial control. The conclusion on the prospects of further research on this topic, which is due to the need to form a doctrinal basis for improving the legal support of financial security of the state through a system of effective means.