Запобігання легалізації доходів, отриманих злочинним шляхом, у контексті міжнародних стандартів FATF

The article is devoted to the study of mechanisms for preventing money laundering in the context of international FATF standards. The relevance of the topic is due to the globalisation of financial flows, the growing threat of transnational organised crime and the need for Ukraine’s effective integration into the global financial security system. Preventing money laundering is a key element not only of the economic stability of the state, but also of preventing the financing of terrorism, corruption and other threats to international security. The study reveals the essence of the FATF international standards, which are a universally recognised framework for combating money laundering. The main focus is on the 40 FATF Recommendations covering risk assessment, beneficiary identification, transparency of financial flows and international cooperation. An important feature of these standards is the risk-based approach, which provides for proportionality of control measures to the level of potential threats. Particular attention is paid to the key issues that hinder the effective implementation of international standards. In particular, these are the problems of identifying ultimate beneficial owners, imperfect state registers, the use of complex corporate structures and insufficient automation of financial monitoring. The article also analyses the adaptation of the risk-based approach to Ukrainian realities. It is determined that this approach requires a systematic risk analysis at the national and institutional levels, but in Ukraine its implementation is faced with a lack of technical support, qualified personnel and effective methodological recommendations for financial monitoring entities. The article formulates ways to improve the mechanisms for preventing money laundering. The article summarises the main challenges and directions of improvement of the system of money laundering prevention in Ukraine. Further research should be aimed at developing innovative risk management mechanisms, strengthening international cooperation and studying the best international practices to adapt them to the national context. Implementation of these measures will help to improve the effectiveness of the financial monitoring system, enhance transparency of economic processes, and minimise threats to global financial security.