ECONOMIC CRIME AS A THREAT TO STATE SECURITY: THE ESSENCE AND MEANS OF COUNTERACTION Текст научной статьи по специальности «Экономика и бизнес»

UDC 351

https://doi.org/10.32689/2617-2224-2020-5(25)-73-81

Grytsyshen Dimitrii Oleksandrovych,

Doctor of Economics, Professor, The Dean of the Faculty of Public Administration and Law, Zhytomyr Polytechnic State University, 10005, Zhytomyr, Str. Chudnivska, 103, tel.: (0412) 24-14-22, e-mail: gritsishen.do@ gmail.com, https // orcid.org / 0000-00015484-6421

Грицишен Димитрш Олександрович,

доктор економхчних наук, професор, декан факультету публгчного управлтня та права, Державний унгверситет "Жи-томирська полгтехнжа", 10005, м. Житомир, вул. Чудшвська, 103, тел.: (0412) 24-14-22, e-mail: gritsishen.do@gmail.com, https//orcid.org/0000-0001-5484-6421

Грицишен Димитрий Александрович,

доктор экономических наук, профессор, декан факультета публичного управления и права, Государственный университет "Житомирская политехника", 10005, г. Житомир, ул. Чудновская, 103, тел.: (0412) 24-14-22, e-mail: gritsishen.do@gmail.com, https // orcid.org / 0000-0001-5484-6421

ECONOMIC CRIME AS A THREAT TO STATE SECURITY: THE ESSENCE AND MEANS OF COUNTERACTION

Abstract. Economic crime is considered as a threat to state security, covering a set of different types of deliberate encroachments on economic relations protected by the state, regardless of ownership and activities of entities that perform certain functions in the field of production, exchange, service, and persons related to the regulation of this activity.

The spread of crisis in the economy of many countries in connection with the spread of the Covid-19 pandemic, the aggravation of political and economic relations with Russia, the annexation of Crimea and the self-proclamation of new entities in Donetsk and Luhansk regions have led to rising economic crime and shadow economy in Ukraine. The consequences of economic crime for state security are so significant that they can be defined as determinants of the effectiveness of the economic system of the state and the possibility of its existence in the future.

Economic crime is a kind of catalyst for the formation of the state and institutions of public administration. Accordingly, the methods of combating economic crime should be transformed, the legal mechanisms of public administration should be developed, the activities of state institutions, which are entrusted with the functions of detecting economic crimes and bringing perpetrators to justice, should be changed. In today's globalized world, one of the effective means of combating economic crime is financial investigations, which include a set of measures to combat embezzlement, cybercrime, corruption, tax evasion, money laundering, terrorist financing and more. The most common economic crimes in Ukraine and the world, which pose the greatest threat to state security, are outlined. A model of state-administrative aspects of preventing and combating economic crime as a threat to state security has been developed.

Keywords: economic crime, economic crimes, state security, counteraction to economic crime.

ЕКОНОМ1ЧНА ЗЛОЧИНШСТЬ ЯК ЗАГРОЗА ДЕРЖАВН1Й БЕЗПЕЦ1: СУТШСТЬ ТА ЗАСОБИ ПРОТИДП

Анотащя. Розглянуто eKOHOMi4Hy злочиншсть як загрозу державнш без-пещ, що охоплюе сукупшсть рiзних видiв навмисних посягань на eKOHOMi4Hi ввдносини, що охороняються державою незалежно вщ форми власност i ви-дiв дiяльностi суб'еклв, яю виконують певш фyнкцiï у сферi виробництва, обмiнy, обслуговування, а також осiб, пов'язаних з регулюванням цiеï дiяль-ностi.

Поширення кризових явищ в економiцi багатьох краш свiтy у зв'язку з по-ширенням пандеми COVID-19, загострення полiтико-економiчних вiдносин iз Росiею, анексiя АР Крим, самопроголошення нових утворень на територп Донецько! та Лугансько'1' областей спричинили шдвищення рiвня економiч-но'1 злочинностi та тiньовоï економiки в Украïнi. Наслiдки економiчноï зло-чинносп для державно! безпеки е настшьки вагомими, що 1'х можна визнача-ти як детермiнанти дiевостi економiчноï системи держави та можливостi ïï iснyвання в майбутньому.

Економiчна злочиншсть е своерщним каталiзатором формування держави та шститупв державного yправлiння. Вщповщно до цього мають трансфор-муватися методи боротьби з економiчною злочиншстю, розвиватися правовi меxанiзми державного управлшня, видозмiнюватися дiяльнiсть державних iнститyцiй, на яю покладенi фyнкцiï виявлення економiчниx злочинiв та притягнення до вщповдальносп винних осiб. У сучасному глобалiзованомy свiтi одним з дiевиx засобiв боротьби з економiчною злочиннiстю е фшансо-вi розслiдyвання, якi охоплюють комплекси заxодiв протидiï розкраданням державних фiнансiв, кiберзлочинностi, виявам корyпцiï, ухиленню вiд спла-ти податкiв, легалiзацiï злочинних доxодiв, фiнансyванню тероризму тощо. Окреслено найбiльш поширенi в Укршш та свiтi економiчнi злочини, що ста-новлять найбiльшy загрозу державнш безпещ. Розроблено модель держав-

но-управлшських аспекпв запобiганню та протидií економiчнiй злочинностi як загрозi державнiй безпещ.

Ключовi слова: економiчна злочиннiсть, економiчнi злочини, державна безпека, протидiя економiчнiй злочинностi.

ЭКОНОМИЧЕСКАЯ ПРЕСТУПНОСТЬ КАК УГРОЗА ГОСУДАРСТВЕННОЙ БЕЗОПАСНОСТИ: СУЩНОСТЬ И СРЕДСТВА ПРОТИВОДЕЙСТВИЯ

Аннотация. Рассмотрена экономическая преступность как угрозу государственной безопасности, охватывающей совокупность различных видов умышленных посягательств на экономические отношения, охраняемые государством независимо от формы собственности и видов деятельности субъектов, которые выполняют определенные функции в сфере производства, обмена, обслуживания, а также лиц, связанных с регулированием этой деятельности.

Распространение кризисных явлений в экономике многих стран мира в связи с распространением пандемии COVID-19, обострение политико-экономических отношений с Россией, аннексия АР Крым, самопровозглашения новых образований на территории Донецкой и Луганской областей вызвали повышение уровня экономической преступности и теневой экономики в Украине. Последствия экономической преступности для государственной безопасности настолько весомы, что их можно определить как детерминанты действенности экономической системы государства и возможности ее существования в будущем.

Экономическая преступность является своеобразным катализатором формирования государства и институтов государственного управления. В соответствии с этим должны трансформироваться методы борьбы с экономической преступностью, развиваться правовые механизмы государственного управления, видоизменяться деятельность государственных институтов, на которые возложены функции выявления экономических преступлений и привлечения к ответственности виновных лиц. В современном глобализированном мире одним из действенных средств борьбы с экономической преступностью являются финансовые расследования, которые охватывают комплексы мер противодействия хищениям государственных финансов, киберпреступности, проявлениям коррупции, уклонения от уплаты налогов, легализации преступных доходов, финансированию терроризма и тому подобное. Определены наиболее распространенные в Украине и мире экономические преступления, представляющие наибольшую угрозу государственной безопасности. Разработана модель государственно-управленческих аспектов предотвращению и противодействию экономической преступности как угрозе государственной безопасности.

Ключевые слова: экономическая преступность, экономические преступления, государственная безопасность, противодействие экономической преступности.

Formulation of the problem. In recent years, the criminalization of the economy has been clearly traced, has a manifestation of a social destructive process, the consequence of which is the spread of economic crime, a decrease in the level of socio-economic development of the state, the vulnerability of the country's economic system to constantly emerging internal and external threats. Negative geopolitical influences on Ukraine in the context of deepening economic crisis, ineffectiveness of security guarantees of Ukraine, external dependence of the national economy cause Ukraine's vulnerability and weaken its role in the international arena. The creation of conditions for the effective adoption of measures to counter systemic threats to the country's economic security is possible only with their timely identification and further effective government policy to neutralize them. The aforesaid actualizes scientific research in the context of expanding the object of knowledge of the sciences of public administration in the field of ensuring the economic security of the state. So, today research of state policy in the field of combating economic crime as a threat to the state security of the state is needed. Analysis of recent research and publications.

In domestic economic science, the problems of determining threats to the economic security of Ukraine have been repeatedly raised in the works of a significant number of domestic scientists, such as A. N. Bandurka, A. M. Boyko, A. F. Volobuiev, A. P. Zakaliuk, V. S. Ze-lenetskyi, O. Kalman, M. I. Kamlyk, A. N. Litvinov, I. Masliy, Yu. V. Or-lov, V. M. Popovich, I. K. Turkevych, V. P. Filonov, S. S. Chernyavskyi,

V. I. Shakuni, V. Yu. Shepytko and others. However, the rapid changes in the social and political life of Ukrainian society in recent years, armed confrontation in the eastern regions of the country, shocks caused by the spread of the COVID-19 pandemic, related crisis phenomena in the economy, the development of information and computer technologies, negatively affected the prevalence of cybercrime in the economic sphere, increased the relevance and necessitated a comprehensive study of economic crime as a threat to state security.

The purpose of the article is to

highlight economic crime as a threat to state security as a basis for further development of effective measures to counter economic crime. This will make it possible to revise state policy in the context of preventing the causes of economic crime and the formation of a set of measures for the development of a safe economic system of the state.

Presentation of the main material. The development of the theory and methodology of public administration in the field of combating economic crime is extremely important in the context of ensuring the state security of Ukraine. There is no doubt that economic crime in its various types and spheres is a factor of disproportion in the economic system, which in turn affects the decrease in social stability in society. The international community pays close attention to the issue of economic crime, in particular: "Threatening criminalization of socio-economic institutions, unfavorable tendencies in the growth of violence in the real and virtual world, crime, has a transnational character, necessitates knowledge of

the true state of affairs, assessment of the statistical parameters of this phenomenon, presentation of a holistic picture of the factors of its invincibility. Because of this, the intensification of international activities aimed at developing common approaches to combating crime is of paramount importance. The thesis is substantiated that the solution of this problem requires specialized cooperation, combining the efforts of all countries with the aim of urgently forming under the auspices of the UN an information resource (Data Bank) on crime rates in the world, its individual regions and countries, and the activities of the justice authorities in this area, on the basis of an adequately comparable international classification of crimes for statistical purposes" [2, art. 223].

The worldwide survey confirms the negative impact of the economic and political crisis on the level of economic crime. The results of the Ukrainian survey coincide with the findings of the global report and confirm the growth of risks associated with economic crime. Therefore, identifying misconduct and preventing economic crime is critical to ensuring national security.

According to the Pricewaterhouse Coopers (PWC) survey of economic crime in the world, the level of economic crime in the world is increasing by 2020. In fig. 1 shows the main types of economic crime in the world in 2020, in particular, customer fraud, cybercrime, misappropriation of property, bribery and corruption, accounting/financial reporting fraud, procurement fraud, HR fraud, etc. ...

The fight against economic crime should become a special object of state administration in the field of ensuring

national security. This is primarily due to the fact that the state as a social institution is entrusted with the task of regulating economic interests in society, which in turn form the basis for the commission of an economic crime by a person. Public administration should ensure both the prevention and counteraction of economic crime and establish mechanisms to combatit.

The fight against economic crime as an object of government is a special component of scientific knowledge. This is due to the fact that economic crime is the subject of research in various social sciences. We believe that the issue of economic crime is found at the intersection of the following areas of scientific knowledge, in particular: economic sciences from the standpoint of influencing the development and safe functioning of economic systems of various levels; legal sciences in private legal regulation of the fight against economic crime and the spheres and branches of law associated with their commission; sociological sciences from the standpoint of the influence of economic crimes on the development of society; psychological sciences from the standpoint of the formation of the psychological profile of the subjects of economic crimes; political science from the standpoint of the development of political consciousness in the fight against economic crimes; military sciences from the standpoint of the influence of economic crimes on the military-economic security of the state.

To form the categorical apparatus of economic crime, we propose the following interpretations of economic crime:

• economic crime as a socio-economic phenomenon: economic crime is a socio-economic phenomenon, which

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Анти конкуренция / Порушення антимонопольного закон одавства

Сумшвна дтова практика Шахрайство у сфер1 управлшня персоналом

Шахрайство у сфер1 закутвель

Шахрайство в галуз1 бухгалтерского облжу / фшансовоУзвгтосп

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Fig. 1. Review of economic crime in the world, conducted by PricewaterhouseOoopers (PWO) for 2020 [3, art. 4]

consists in socially dangerous activities carried out by participants in economic relations for violations of legal activities or illegal activities and leads to violation of the interests of economic agents (state, business entities, population, international partners and others), principles of economic freedom and imbalance in public relations;

• economic crime as an object of criminal law: a type of criminal activity of a person or a group of persons who carry out socially dangerous acts in the field of economic activity for legal and illegal activities in order to obtain economic benefits and violating the rights of others and leading to economic losses;

• economic crime as an object of state administration: Economic crime is an object of state administration, manifests itself as a socio-economic phenomenon, is prosecuted by law, since it aims to obtain illegal economic benefits by a person or group of persons, an enterprise or other persons and is realized through legal and illegal economic activity and provides influence on public relations, threatens the national security of the state;

• economic crime as a threat to national security: economic crime is a threat to the national security of the state, because it affects socio-economic relations, which leads to an imbalance

1) increases the level of terrorist threats and occupation of state territories; 2)reduces the level of investment attractiveness; 3) loss of the country's image in the international arena; 4) reduces the level of defense capability; 5) increases the level of energy dependence; 6) increasing the shadowing of the economy; 7) other

Symbols: ATP - anti-terrorist policy; SP - investment policy; KP - competition policy; MP - monetary policy; BP - budget policy; OP - fiscal policy; AKP - anti-corruption policy; DKP - state criminal policy

-J CD

Fig. 2. Economic crime as a threat to national security: public administration

in the economic system, the socio-economic consequences of which cause risks to their security.

In general, the proposed approach makes it possible to take a comprehensive approach to the study of economic crime, to form a theoretical and methodological structure of state management of combating economic crime and to determine its place in threats to state security.

We propose to consider economic crime as a threat to the state security of the state in the context of various types of state policy. We propose to group all crimes in the following areas: in the state and corporate sectors. In general, such interaction falls into the following model of state and administrative aspects of preventing and counteracting economic crime as a threat to state security (Fig. 2).

State security in the context of ensuring the interests of the state as an institution, regulates the interests of various public institutions, has a complex internal structure, which is determined by economic aspects. "Safety assessment includes assessments of: resource potential and opportunities for its development, the level of efficiency in the use of resources, capital and labor and its compliance with the level in the most developed and advanced countries, as well as the level at which threats of an external internal nature are minimized, the competitiveness of the economy, the integrity of the territory of the economic space, sovereignty, independence, the possibility of confrontation, external threats, social stability and conditions for the prevention and resolution of social conflicts" [1, art. 77].

In general, the economic aspects of national security through the prism of economic crime can be characterized through the economic independence of the state and the stability and sustain-ability of the economic system of the state. It is these two criteria that characterize the relationship of economic security with other components of national security, namely: political, environmental, military, social and others.

Conclusions. Summing up, it should be said that the article substantiates the properties of economic crime as an object of public administration through the development of the categorical apparatus by defining this phenomenon as: socio-economic phenomenon, object of criminal law, object of public administration as a threat to national security. Also, all economic crimes are grouped in the following areas: in the public and corporate sectors. In general, such interaction is part of the developed model of public administration aspects of preventing and combating economic crime as a threat to national security.

REFERENCES -

1. Nikitov I. N. (2004). Ekonomicheskie interesy: protivorechiya i soglasovani-ya na raznyh urovnyah [Economic interests: contradictions and agreements at different levels]. Candidate's thesis. Kostroma [in Russian].

2. Saviuk,L. K (2015). O mezhdunarod-noi klassifikatsii prestuplenii [On the international classification of crimes]. Vestnyk NHUEU — Vestnik NSUEM, 4, 223-239 [in Russian].

3. Fighting fraud: A never-ending battle. PwC's Global Economic Crime and Fraud Survey. (2020). Pricewater-house Coopers (PWC). Retrieved

from https://www.pwc.com/gx/en/ forensics/gecs-2020/pdf/global-eco-nomic-crime-and-fraud-survey-2020. pdf [in English].

СПИСОК ВИКОРИСТАНИХ ДЖЕРЕЛ -

1. Никитов И .Н. Экономические интересы: противоречия и согласования на разных уровнях: дис. ... канд. экон. наук. Спец. 08.00.01 — экон. теория. Кострома, 2004. 160 с.

2. Савюк Л. К. О международной классификации преступлений // Вестник НГУЭУ. 2015 № 4. С. 223239.

3. PwC's Global Economic Crime and Fraud Survey "Fighting fraud: A never-ending battle" / Price water-house Coopers (PWC). 2020. 14 с. [Електронний ресурс]. Режим доступу: https://www.pwc.com/ gx/en/forensics/gecs-2020/pdf/ global-economic-crime-and-fraud-survey-2020.pdf