REGULATORY AND LEGAL REGULATION OF THE POWERS OF DETECTIVE UNITS OF THE BUREAU OF ECONOMIC SECURITY OF UKRAINE TO PREVENT AND DETECT ADMINISTRATIVE AND FINANCIAL OFFENSES IN THE INVESTMENT SPHERE

Abstract

The relevance of the article lies in the fact that the effective performance by detectives of the Bureau of Economic Security of Ukraine of tasks related to the prevention and detection of administrative and financial offenses in the field of investment requires high-quality, effective and comprehensive regulatory and legal regulation, which is characterized by a complex and interdisciplinary nature. The relevant legal relations are regulated by the norms of administrative, financial, criminal, criminal procedural, economic and investment legislation. This necessitates the establishment of the boundaries of the competence of the detective units of the Bureau of Economic Security of Ukraine, the determination of the legal forms and methods of their activities, as well as the delimitation of their powers from the competence of other state authorities that carry out control, law enforcement and regulatory functions in the financial and economic sphere. The purpose of the article is to characterize the need to characterize the regulatory and legal regulation of the powers of the detective units of the Bureau of Economic Security of Ukraine regarding the prevention and detection of administrative and financial offenses in the field of investment. The article, based on the analysis of regulatory documents of various legal force, concludes that the regulatory and legal regulation of the powers of detective units of the Bureau of Economic Security of Ukraine to prevent and detect administrative and financial offenses in the investment sphere is complex, multi-level and inter-sectoral in nature. It is emphasized that despite the extensiveness of the regulatory material, there are a number of gaps in this area that need to be addressed. At the same time, an assessment of the current state of such regulatory and legal regulation indicates its sufficiently developed, but not fully systemic nature. Despite the presence of a developed legislative framework, the relevant regulation remains fragmentary, since the powers of the detective units of the Bureau of Economic Security in the field of prevention and detection of administrative and financial offenses related to investment are not regulated by a single special regulatory and legal act, but are dispersed in a significant number of regulatory sources of different legal force. Such an approach complicates the comprehensive application of legislation, creates risks of ambiguous interpretation of individual competencies, and also does not sufficiently take into account the specifics of modern financial instruments, digitalization of investment activities and cross-border capital movements.