| Abstrakt: |
The article analyzes the course of the investigation of criminal offenses related to the circulation of virtual assets, highlights the peculiarities of the investigation process of these offenses, defines the normative support that regulates this area, emphasizes the use of non-procedural form of special knowledge during the investigation of such criminal offenses, which provides significant advantages in eliminating flaws and detecting suspicious actions or financial violations related to virtual assets that may be the result of illegal actions, attention is focused on the importance of cooperation between state and law enforcement agencies during the investigation of criminal offenses related to the circulation of virtual assets, a list of law enforcement and state agencies that cooperate with each other during the investigation of criminal offenses of this type is presented, which include: State Financial Monitoring Service of Ukraine, National Agency of Ukraine for Identification, Search and Management of Assets Obtained from Corruption and Other Crimes (ARMA), State Tax Service of Ukraine, forms of cooperation between law enforcement agencies and the State Financial Monitoring Service during the investigation of this type of criminal offense are outlined: 1) obtaining generalized materials; 2) informing about suspicious transactions; 3) provision of typologies of suspicious transactions, a list of signs of illegal use (circulation) of virtual assets is presented, the understanding and analysis of which help law enforcement agencies in the fight against criminal offenses related to these assets: the specifics of virtual assets; operation and circulation of virtual assets; technical and informational characteristics of the cyberspace where virtual assets are exchanged, including the main exchange platforms, popular cryptocurrency exchanges, transaction information, etc., emphasis is placed on the need for systematic development of technologies and software to detect and investigate suspicious activity related to the circulation of virtual assets, it is proven that such developments can help increase the ability of law enforcement agencies to quickly detect, investigate and counter financial offenses related to circulation virtual assets, providing more effective monitoring and detection of illegal transactions with such assets. [ABSTRACT FROM AUTHOR] |
