Анотація

Abstract. Based on the analysis of the provisions of the Laws of Ukraine «On the Bureau of Economic Security of Ukraine», «On Operational and Investigative Activities», the Criminal Procedure Code of Ukraine there were considered organizational, legal and procedural principles of functioning of a new law enforcement body – the Bureau of Economic Security of Ukraine, which activity is aimed at combating criminal offenses in the field of public finance. The authors of the article aim is to investigate the problematic issues of the establishment and functioning of the Bureau of Economic Security of Ukraine, as well as to provide scientifically grounded proposals for their solution. The problematic issues of determining the jurisdiction of certain criminal offenses in the field of public finance under the Bureau of Economic Security of Ukraine are considered. The main shortcomings of the current legislation of Ukraine, which determines the order of operation and functioning of the Bureau of Economic Security of Ukraine, have been detached and include: the lack of rules of jurisdiction of the Bureau of Economic Security of Ukraine in the Criminal Procedure Code of Ukraine; inadequate legal basis for obtaining primary information on the signs of criminal offenses (which are latent and, accordingly, non-application); leaving outside the legal regulation of the rules of recording the results of information retrieval and information-analytical work of the Bureau of Economic Security of Ukraine, the procedure for storage, accounting, use and destruction of information obtained as a result of information-analytical activities of the Bureau of Economic Security of Ukraine; imperfection of regulation of the procedure of interaction of the Bureau of Economic Security of Ukraine with state financial and law enforcement bodies during access to information resources of these bodies (and obtaining information in another way). Possible ways to improve the operation and functioning of the Bureau of Economic Security of Ukraine have been identified. Key words: Bureau of Economic Security of Ukraine; law enforcement agency; information and analytical activities; accountability; evidence; pre-trial investigation. REFERENCES LIST OF LEGAL DOCUMENTS LEGISLATION

1. Kryminalnyi protsesualnyi kodeks Ukrainy [Criminal Procedural Code of Ukraine]: Zakon Ukrainy vid 13.04.2012 № 4651-VI data zvernennia 20.05.2021 [in Ukrainian].
2. Pro nevidkladni zakhody z provedennia reform ta zmitsnennia derzhavy [On urgent measures to reform and strengthen the state]: Ukaz Prezydenta Ukrainy vid 08.11.2019 № 837/2019 data zvernennia 20.05.2021 [in Ukrainian].
3. Pro utvorennia Biuro ekonomichnoi bezpeky Ukrainy [On the establishment of the Bureau of Economic Security of Ukraine]: postanova Kabinetu Ministriv Ukrainy vid 12.05.2021 № 510 data zvernennia 20.05.2021 [in Ukrainian].
4. Pro vnesennia zmin do administratyvnoho ta kryminalnoho zakonodavstva shchodo zaprovadzhennia diialnosti Biuro ekonomichnoi bezpeky Ukrainy [On Amendments to Administrative and Criminal Legislation on Implementation of the Bureau of Economic Security of Ukraine]: Proekt Zakonu Ukrainy vid 25.08.2020 № 3959–1 data zvernennia 20.05.2021 [in Ukrainian].
5. Pro vnesennia zmin do Kryminalnoho kodeksu Ukrainy ta Kryminalnoho protsesualnoho kodeksu Ukrainy shchodo kryminalizatsii kontrabandy tovariv ta pidaktsyznykh tovariv, a takozh nedostovirnoho deklaruvannia tovariv [On Amendments to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine on Criminalization of Smuggling of Goods and Excisable Goods, as well as Inaccurate Declaration of Goods]: Proekt Zakonu Ukrainy vid 23.04.2021 № 5420 data zvernennia 20.05.2021 [in Ukrainian].
6. Pro operatyvno-rozshukovu diialnist [About operative-search activity]: Zakon Ukrainy vid 18.02.1992 № 2135-XII data zvernennia 20.05.2021 [in Ukrainian].

BIBLIOGRAPHY AUTHORED BOOKS

1. Pohoretskyi M A, Funktsionalne pryznachennia operatyvno-rozshukovoi diialnosti u kryminalnomu protsesi [Functional purpose of investigative activity in the criminal process] (Kharkiv, Arsis LTD, 2007) 576 [in Ukrainian].
2. Pohoretskyi M A, Problemy vykorystannia materialiv operatyvno-rozshukovoi diialnosti v kryminalnomu protsesi [Problems of using the materials of operational and investigative activities in the criminal process] (Kyiv, RVV NA SBU, 2004) 336 [in Ukrainian].
3. Pohoretskyi M A, Operatyvno-rozshukova diialnist i kryminalnyi protses: problemy vzaiemozv’iazku u 2 ch. Сh. 1 [Operative investigative activity and criminal process: problems of interconnection] (Luhansk, Luhanskyi derzh. un-t vnutr. sprav im. E. O. Didorenka, 2008) 216 [in Ukrainian].

ARTICLES

1. Karelin V V, Shcho do kompetentsii BEBU yak subiekta zapobihannia kryminalnym pravoporushenniam u sferi ekonomichnoi diialnosti [As for the competence of the BES as a subject of prevention of criminal offenses in the field of economic activity] (2021) 1 Aktualni problemy vitchyznianoi yurysprudentsii 117 [in Ukrainian].
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4. Pohoretskyi M A, Vzaymodeistvye sledovatelia y orhana doznanyia v protsesse rassledovanyia prestuplenyi [Interaction of the investigator and the investigating body in the process of investigating the criminal] (2000) 1 (13) Vest Femydu 13–17 [in Ukrainian].
5. Pohoretskyi M A, Problemy vzaiemodii orhaniv diznannia i dosudovoho slidstva [Problems of the interaction of bodies of inquiry and pre-trial investigation] (2002) 2 Visnyk Odeskoho in-tu vnutr. sprav 85–92 [in Ukrainian].
6. Pohoretskyi M A, Mezhi doruchen slidchoho orhanu diznannia pro provedennia operatyvnorozshukovykh zakhodiv [The limits of the mandate of the investigative body to inquire about the implementation of operational and search measures] 9 Pravo Ukrainy 47–49 [in Ukrainian].
7. Pohoretskyi M A, Nehlasni slidchi (rozshukovi) dii: problemy provadzhennia ta vykorystannia rezultativ u dokazuvanni [Secret investigative (search) actions: problems of proceedings and use of results in evidence] (2013) 1 Yurydychnyi chasopys Natsionalnoi akademii vnutrishnikh sprav 270–277 [in Ukrainian].
8. Pohoretskyi M A, Pochatok dosudovoho rozsliduvannia: okremi problemni pytannia [The beginning of the pre-trial investigation: certain problematic issues] (2015) 1 Visnyk kryminalnoho sudochynstva 93–103 [in Ukrainian].
9. Pohoretskyi M A, Hryniuk V O, Vyznachennia prokurorom pidslidnosti kryminalnoho provadzhennia [Determination by the prosecutor of the subjectivity of criminal proceedings] (2016) 3 Visnyk kryminalnoho sudochynstva 60–68 [in Ukrainian].
10. Pohoretskyi M A, Dosudove slidstvo Ukrainy: istoriia ta suchasnist [Pretrial investigation of Ukraine: history and modernity] (2002) 3 Visnyk Luhanskoi akad. vnutr. sprav Ukrainy im. 10-richchia nezalezhnosti Ukrainy 216–227 [in Ukrainian].
11. Pohoretskyi M A, Zakon Ukrainy Pro operatyvno-rozshukovu diialnist: problemy zastosuvannia okremykh polozhen [On operative investigative activity: problems of application of certain provisions] (2001) 3 (26) Visnyk Akad. pravovykh nauk Ukrainy 205–213 [in Ukrainian].
12. Pohoretskyi M A, Novely proektu novoho KPK Ukrainy i problemy yikh relazatsii u pravozastosovnii diialnosti [Amendments to the project of the new Criminal Procedure Code of Ukraine and the problems of their implementation in law enforcement activities] (2012) 1 (27) Borotba z orhanizovanoiu zlochynnistiu i koruptsiieiu (teoriia i praktyka) 208–216 [in Ukrainian].
13. Pohoretskyi M A, Shumylo M Ye, Problemy vykorystannia materialiv operatyvno-rozshukovoi diialnosti v dokazuvanni u kryminalnykh spravakh: teoretychnyi ta praktychnyi aspekty [Problems of using materials of investigative activities in evidence in criminal cases: theoretical and practical aspects] (2001) 3 Visnyk Luhanskoho in-tu vnutr. sprav 199–209 [in Ukrainian].
14. Pohoretskyi M A, Starenkyi O S, Povnovazhennia slidchykh orhaniv Derzhavnoho biuro rozsliduvan [Powers of investigative bodies of the State Bureau of Investigation] (2018) 1 Visnyk kryminalnoho sudochynstva 32–48 [in Ukrainian].

СONFERENCE PAPERS

1. Pohoretskyi M A, Pidslidnist i pidsvidomchist: problem teorii ta praktyky. Orhanizatsiino-pravovi pytannia reformuvannia dosudovoho slidstva v Ukraini: materialy nauk. – prakt. konf. [Consistency and subconsciousness: problems of theory and practice. Organizational and legal issues of reforming pre-trial investigation in Ukraine: scientific and practical materials. conf.] (Donetsk, 13 hrud. 2002 r.) 103–106 [in Ukrainian].

DISSERTATIONS

1. Pohoretskyi M A, Kryminalno-protsesualni pravovidnosyny slidchoho z orhanom diznannia, nachalnykom slidchoho viddilu ta prokurorom [Criminal-procedural legal relations of the investigator with the body of inquiry, the head of the investigative department and the prosecutor] (avtoref. dys. … kand. yuryd. nauk: spets. 12.00.09. Kharkiv. Nats. yuryd. akad. Ukrainy, 1997) 17 [in Ukrainian].

WEBSITES

1. Pidpysano uhodu shchodo otrymannia 1,2 mlrd yevro makrofinansovoi dopomohy vid YeS [An agreement has been signed to receive 1.2 billion euros in macro-financial assistance from the EU]. Ofitsiinyi sait Kabinetu Ministriv Ukrainy data zvernennia 20.05.2021 [in Ukrainian].