Сучасні аспекти правового регулювання фінансового моніторингу

The article is devoted to the study of modern aspects of legal regulation of financial monitoring. The article emphasizes that in the conditions of the war between Russia and Ukraine, the issue of preventing economic crime is extremely relevant for ensuring the economic security of the state. Laundering of funds obtained through criminal means can contribute to the spread of organized crime, thereby encroaching on the foundations of national security. One of the ways to combat laundering of funds obtained through criminal means is the mechanism of financial monitoring. The article examines modern approaches to the construction of financial monitoring. A legal analysis of the categories of concepts “financial monitoring”, “financial intelligence”, “financial control” is carried out. The article emphasizes that the Law of Ukraine dated 06.12.2019 No. 361-IX “On Prevention and Counteraction to the Legalization (Laundering) of Proceeds from Crime, Financing of Terrorism and Financing of the Proliferation of Weapons of Mass Destruction” defines that financial monitoring is a set of measures carried out by its subjects in the field of financing the proliferation of weapons of mass destruction, which provide for state and primary financial monitoring. Today, the financial monitoring system in Ukraine consists of two levels, depending on the entities implementing it. The leading place among the entities of financial monitoring is occupied by the State Financial Monitoring Service, which is the central body of the executive power, which, together with other financial supervisory bodies, forms the institutional basis of the system of combating the legalization of proceeds from crime. The conclusions emphasize that the main purpose of financial monitoring is to ensure the transparency of financial transactions and reduce the risks of using the financial system for illegal purposes. The main elements of financial monitoring are: customer identification (identifying the client, checking data in documents); analysis of financial transactions (detecting unusual or suspicious transactions); reporting (transmitting information about suspicious transactions to state financial monitoring bodies); freezing of assets (in case of detection of illegal actions, the client’s assets may be frozen until the investigation is completed).