SOME ISSUES RELATED TO THE INVESTIGATION OF FINANCIAL CRIMES

The paper discusses the key aspects of the concept of «financial investigation», modern features of the investigation of financial crimes, methodological foundations and applied significance in modern economic practice. The key trends in the investigation of financial crimes are analyzed, the main problems are identified and practical recommendations are proposed to improve the effectiveness of the fight against this type of crime. The author examines economic crimes (tax offenses) and methods of their investigation. Special attention is paid to the analysis of the conditions under which conducting a financial investigation is appropriate, as well as its objectives, main types and results. As a result, it is concluded that financial investigation is an integral element of the economic security system of companies and recommendations are proposed to improve the effectiveness of investigations and the development of digital tools.