BUREAU OF ECONOMIC SECURITY: TASKS AND PROBLEMS OF FORMATION

Abstract

The main factor in the criminalization of economic activity in the modern world in general and in Ukraine in particular, has been globalization - uncontrolled, without any rules, without the possibility of establishing fair competition. Thus, the issue of creating a separate law enforcement body to combat economic offenses has been on the agenda for many years and ended with the adoption of the Law of Ukraine “On the Bureau of Economic Security of Ukraine” on January 28, 2021. The article is devoted to the disclosure of the legal nature of a special law enforcement agency in the field of combating economic offenses, i.e. the Bureau of Economic Security of Ukraine. It is noted that the creation of a new civil service under the Ministry of Finance to replace the tax police and consolidate all powers to combat financial crimes against the state in one agency, while avoiding duplication of functions, is a priority requirement of the International Monetary Fund, which provides loans to the Ukrainian government for the development of the country's economy under the condition of successful reforms. The preconditions for the establishment of the Bureau of Economic Security in Ukraine are studied. Based on the analysis of the Law of Ukraine “On the Bureau of Economic Security”, the purpose, objectives, structure, principles of the Bureau of Economic Security of Ukraine are revealed. Attention is paid to the organizational and managerial aspects of the activities and powers of the Bureau of Economic Security of Ukraine. It is emphasized that the establishment of the Bureau of Economic Security of Ukraine will lead to more effective law enforcement activity in the formation and use of financial resources of the state and its economic security, and as a consequence, reduce shadow business in Ukraine and increase taxes and fees, optimize the structure of law enforcement, material and technical base and reduction of the total number of employees who fight crime in the field of finance.