THE ECONOMIC SECURITY BUREAU OF UKRAINE AS A SUBJECT COUNTERACTING THE SHADOW ECONOMY (ADMINISTRATIVE LAW ASPECT)

Abstract

The article examines the issue of the legal status of the Bureau of Economic Security of Ukraine as a subject of combating the shadowing of the economy in the context of the implementation of competence defined by legislation. Attention is focused on positive practices and prospects for clarifying the legal status of the specified subject. It was emphasized that one of the promising directions of the activity of our state is the solution of the issue of forming a full-fledged policy – the adoption of the concept of countering the shadowing of the economy, etc. It is proven that such a step will give new significance to the research in the direction of determining the system of subjects to counter the mentioned threat and will encourage new developments, in particular in terms of solving the issue of the competence of the relevant subjects. It is proposed to develop a method of counteracting the shadowing of the economy of Ukraine, which should contain such structural elements as: 1) subjects of countermeasures; 2) legal basis of opposition; 3) the purpose and tasks of the subjects of countermeasures; 4) principles of countermeasures; 5) levels of opposition; 6) directions of countermeasures; 7) forms of resistance; 8) criteria for evaluating the effectiveness of countermeasures. It was noted separately that the significant darkening of the economic turnover, the insufficiency of state efforts to overcome it lead to the deformation of the principles of civil society, form a negative image of the state among the international community, do not deter the inflow of foreign investments into the country, do not contribute to the establishment of trade and economic relations of Ukrainian enterprises with foreign partners and hold back Ukraine's European integration efforts. The importance of pre-trial investigation of criminal offenses under the jurisdiction of the Bureau of Economic Security is emphasized, however, the non-priority of such activity is emphasized. The basis for countering shadowing is the activity of the Bureau of Economic Security of Ukraine using new analytical approaches, rather than forceful powers, which leads to the prevention of budget losses by preventing financial crimes.