THEORETICAL FUNDAMENTALS OF FORMATION OF INFORMATION BASE FOR RESEARCH OF RISK OF USE OF FINANCIAL INSTITUTIONS OF UKRAINE FOR THE PURPOSE OF CRIME INCOMES LEGALIZATION
Lieonov S.
Sumy State University,
Sumy, Ukraine
Sumy, Ukraine
Kuzmenko O.
Sumy State University,
Sumy, Ukraine
Sumy, Ukraine
Kushneriov O.
Sumy State University,
Sumy, Ukraine
Sumy, Ukraine
Lyulyov О.
Sumy State University,
Sumy, Ukraine
Sumy, Ukraine
Kwilinski O.
Sumy State University,
Sumy, Ukraine
Sumy, Ukraine
Pages: 104-113
Original language: Ukrainian
DOI: 10.21272/1817-9215.2020.3-11
Summary:
The article examines the features of risk assessment of legalization of illegal income of economic entities through the operations of financial institutions, namely banks. The author substantiates the need and importance of determining the information base for the formation of the risk of money laundering through banks, as the rapid growth of legalization of criminal proceeds clearly confirms the growing threat to economic security, and hence the need to quantify it. Modern methods of risk assessment of money laundering are considered, as well as the main indicators that can be used for further rational research are identified.
Keywords:legalization of criminal proceeds, risk assessment, information base, shadow economy.
Reference:
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1. Aghasiev, I., Pavlikha, N., Riabushenko, N. Gender-Oriented Budgeting as a Democratic Practice during a Self-Government Reform: Ukrainian Experience. Business Ethics and Leadership, 2(3), 2018. Р. 21-33. URL: http://doi.org/10.21272/bel.2(3).21- 33.2018
2. An. Buriak, Al. Artemenko. Reputation risk in banking: application for Ukraine. Financial Markets, Institutions and Risks, 2(2), 2018. Р. 100-110. URL:http://doi.org/10.21272/fmir.2(2).100-110.2018
3. Dmytrov, S., Medvid, T. An approach to the use of indices-based analysis subject to money laundering and terrorist financing national risk assessment. SocioEconomic Challenges, 1(1), 2017. Р. 35-47. URL: http://doi.org/10.21272/sec.2017.1-04.
4. Druhov, O., Druhova, V., Pakhnenko, O. The Influence of Financial Innovations on EU Countries Banking Systems Development. Marketing and Management of Innovations, 3, 2019. Р. 167-177. URL: http://doi.org/10.21272/mmi.2019.3-13
5. Esmanov O., Dunne P. Prior to the Financial Security through Control over the Use of Public Funds, Assessment Methodology and Practical Experience in Ukraine. Financial Markets, Institutions and Risks, 1(3), 2017. Р. 65-74. URL: http://doi.org/10.21272/fmir.1(3).65-74.2017
6. Gilmor, W.C. Dirty money. The evolution of money laundering counter-measures. Strasbourg. 1995.
7. Glants V. Optimization of Bank Expenses on Marketing Communications. Financial Markets, Institutions and Risks, 2(1), 2018. Р. 37-49. URL:http://doi.org/10.21272/fmir.2(1).37-49.2018
8. Guley, A., Gusev, J. Effect of foreign capital on competition development in the European banking sector. Financial Markets, Institutions and Risks, 1(2), 2017. P. 71-79. URL:http://doi.org/10.21272/fmir.1(2).71-79.2017.
9. Levi, M., Reuter, P. Money Laundering. University of Chicago. 2006. URL: www.puaf.umd.edu.
10. Liubkina, O., Murovana, T., Magomedova A., Siskos, E. & Akimova, L.Financial Instruments of Stimulating Innovative Activities of Enterprises and Their Improvements. Marketing and Management of Innovations, 4, 2019. P. 336-352. URL:http://doi.org/10.21272/mmi.2019.4-26
11. Molotok, I.F. Bibliometric and Trend Analysis of Budget Transparency. Business Ethics and Leadership, 4(2), 2020. P. 116-122. URL:https://doi.org/10.21272/bel.4(2).116- 122.2020.
12. Mujtaba, B. G., McClelland, B., Williamson, P., Khanfar, N., Cavico, F. J. An Analysis of the Relationship between Regulatory Control and Corruption based on Product and Market Regulation and Corruption Perceptions Indices. Business Ethics and Leadership, 2(3), 2018. P. 6-20. URL:10.21272/bel.2(3).6-20.2018.
13. Savchenko, T., Kovács, L. Trust in the banking sector: EU experience and evidence from Ukraine. Financial Markets, Institutions and Risks, 1(1), 2017. P. 29-42. URL:http://doi.org/10.21272/fmir.1(1).29-42.2017.
14. Sineviciene, L., Shkarupa, O., Sysoyeva, L. Socio-economic and Political Channels for Promoting Innovation as a Basis for Increasing the Economic Security of the State: Comparison of Ukraine and the Countries of the European Union. SocioEconomic Challenges, 2(2), 2018. P. 81-93. URL: 10.21272/sec.2(2).81-93.2018
15. Smith, J.М. Money Laundering Struggle Enforces. Operational Risk, 2003. 1: 2–12.
16. Subeh, M. A., Boiko, A. Modeling efficiency of the State Financial Monitoring Service in the context of counteraction to money laundering and terrorism financing. SocioEconomic Challenges, 1(2), 2017. P. 39-51. URL:http://doi.org/10.21272/sec.1(2).39- 51.2017.
17. Vasylieva, T., Harust, Yu., Vynnychenko, N., & Vysochyna, A. Optimization of the financial decentralization level as an instrument for the country’s innovative economic development regulation. Marketing and Management of Innovations, 4, 2018. P. 381- 390. URL: http://doi.org/10.21272/mmi.2018.4-33
18. Yarovenko, H., Kuzmenko, O., Stumpo, M. DEA-Analysis Of The Effectiveness Of The Country’s Information Security System. SocioEconomic Challenges, 4(3), 2020. P.142-153. URL:https://doi.org/10.21272/sec.4(3).142-153.2020.
19. Yelnikova, Yu., Kuzior, A. Overcoming The Socio-Economic Consequences Of Military Conflict in Ukraine And The Impact Investment Of Post-Conflict Recovery Of AntiTerrorist Operation. SocioEconomic Challenges, 4(3), 2020. P. 132-142. URL:https://doi.org/10.21272/sec.4(3).132-142.2020.
20. Zolkover, A., Terziev, V. The Shadow Economy: A Bibliometric Analysis. Business Ethics and Leadership, 4(3), 2020. P. 107-118. URL:https://doi.org/10.21272/bel.4(3).107- 118.2020.
21. Baranovsʹkyy O.I. «Vidmyvannya» hroshey: sutnistʹ ta shlyakhy zapobihannya. Kharkiv: Fort, 2003. 472 p.
22. Hrabovetsʹkyy B.YE. Metody ekspertnykh otsinok: teoriya, metodolohiya, napryamky vykorystannya: Monohrafiya. Vinnytsya: VNTU, 2010. 171 s.
23. Donetsʹ L.I. Ekonomichni ryzyky ta metody yikh vymiryuvannya : navch. posibnyk. Kyyiv : Tsentr navch. literatury, 2006. 312 p.
24. Zahorodniy A.H. Upravlinnya ryzykam audytorsʹkoyi diyalʹnosti. Lʹviv : Vyd-vo «Natsionalʹnyy universytet «Lʹvivsʹka politekhnika», 2008. 128 p.
25. Zakon Ukrayiny «Pro banky i bankivsʹku diyalʹnistʹ» vid 07.12.2020. Derzhavna fiskalʹna sluzhba Ukrayiny. URL: http://sfs.gov.ua/zakonodavstvo/podatkovezakonodavstvo/zakoni-ukraini/arhiv-zakoniv-ukraini/zakoni-ukraini-za-2000- rik/35589.html
26. Zakon Ukrayiny «Pro zapobihannya ta protydiyu lehalizatsiyi (vidmyvannyu) dokhodiv, oderzhanykh zlochynnym shlyakhom, finansuvannyu teroryzmu ta finansuvannyu rozpovsyudzhennya zbroyi masovoho znyshchennya» vid 16.08.2020. Vidomosti Verkhovnoyi Rady Ukrayiny. URL: https://zakon.rada.gov.ua/laws/show/361-20#Text
27. Zvit pro provedennya natsionalʹnoyi otsinky ryzykiv u sferi zapobihannya ta protydiyi lehalizatsiyi (vidmyvannyu) dokhodiv, oderzhanykh zlochynnym shlyakhom, ta finansuvannyu teroryzmu. Kyyiv, 2016. 208 p. URL:http://www.sdfm.gov.ua/content/file/Site_docs/2016/20161125/zvit_ukr.p
28. Karmynskyy, A. M., Zhdanova, O. R. Sovremennye tendentsyy bankovskykh ynnovatsyy. Marketynh i menedzhment innovatsiy, (2), 2013. P. 106-118.
29. Kochynev YU.YU. Otsenka audytorskoho ryska: osnovy teoryy. Audyt y fynansovyy analyz. 2009. № 1. P. 15–28.
30. Mamyshev A.V. Ryzykooriyentovanyy pidkhid do vyyavlennya audytoramy finansovykh shakhraystv i zlochyniv iz vidmyvannya hroshey. Finansy Ukrayiny. 2013. № 4. P. 80–88.
31. Metodyka natsionalʹnoyi otsinky ryzykiv vidmyvannya koshtiv ta finansuvannya teroryzmu v Ukrayini. Orgsnization for Security and Co-operation in Europe. Kyyiv, 2018.
32. Modelyuvannya otsinky operatsiynoho ryzyku komertsiynoho banku: Monohrafiya / O.S. Dmytrova, K.H. Honcharova, O.V. Merenkova ta in.; Za zah. red. S.O.Dmytrova. Sumy: UABS NBU, 2010. 264 p.
33. Modelyuvannya otsinky ryzykiv vykorystannya bankiv z metoyu lehalizatsiyi kryminalʹnykh dokhodiv abo finansuvannya teroryzmu: Monohrafiya / S.O. Dmytrov, O.V. Merenkova, L.H. Levchenko, T.A. Medvidʹ; Pid zah. red. O.M. Berezhnoho. Sumy, 2008. 75 p
34. Nakaz «Pro zatverdzhennya form obliku ta podannya informatsiyi, pov`yazanoyi iz zdiysnennyam finansovoho monitorynhu, ta instruktsiyi shchodo yikh zapovnennya» vid 17.05.2018. Ministerstvo finansiv Ukrayiny. URL: https://zakon.rada.gov.ua/laws/show/z0241-16#Text
35. Petrenko S.M. Otsenka ryska kak sostavlyayushchaya protsedura planyrovanyya audyta. Nauchno-tekhnycheskyy sbornyk. 2008. № 87. P. 284–290.
36. Posokhov, I. M. Analiz doslidzhenʹ zarubizhnykh naukovykh shkil ryzykmenedzhmentu. Marketynh i menedzhment innovatsiy, (4), 2013. P. 164-172.
37. Postanova «Pro zatverdzhennya Polozhennya pro zastosuvannya Natsionalʹnym bankom Ukrayiny zakhodiv vplyvu do ustanov za porushennya zakonodavstva z pytanʹ finansovoho monitorynhu» vid 29.07.2020. Pravlinnya Natsionalʹnoho banku Ukrayiny. URL: https://bank.gov.ua/admin_uploads/law/28072020_106.pdf?v=4
38. Postanova «Pro zatverdzhennya Polozhennya pro zdiysnennya bankamy finansovoho monitorynhu» vid 03.10.2020. Pravlinnya natsionalʹnoho banku Ukrayiny. URL: https://zakon.rada.gov.ua/laws/show/v0065500-20#Text
39. Chumakova I.YU. Rehulyuvannya ta nahlyad za audytoramy yak sub`yektamy finansovoho monitorynhu. Nezalezhnyy audytor. 2013. № 1 (12). P. 41–44. 25.
40. Chumakova I.YU. Sub`yekty chy ne sub`yekty pervynnoho finansovoho monitorynhu? Nezalezhnyy audytor. 2012. №6. P. 41–43.
41. Shulʹha N. Shche raz pro obovʺyazky sub`yekta pervynnoho finansovoho monitorynhu. Nezalezhnyy audytor. 2012. № 8. P. 24–26.