THEORETICAL AND LEGAL RECONSIDERATION OF THE THREAT OF MONEY LAUNDERING IN THE DIGITIZED ECONOMY OF UKRAINE

Introduction. The article addresses the challenges of ensuring sustainable economic development during wartime and post-war periods. It identifies the threat posed by a significant number of economic and financial crimes. Emphasis is placed on the lack of clear state measures to combat money laundering from illegal sources, which leads to various direct threats to Ukraine's national security and financial system stability. Additionally, the legalization (money laundering) of criminally acquired income is increasingly becoming a global issue, as more so-called money laundering schemes take on a transnational nature and are linked to organized crime. The contemporary world has already taken the first step towards a fundamentally new technological reality — the digitalization of the modern economy. The purpose of the article is to highlight modern approaches to possible combinations of legalization (laundering) of criminally obtained income in the conditions of digitalization of the economy of Ukraine, with the aim of their proper legal definition and crime prevention. However, the challenges facing modern relations come in various forms and scales. Currently, the global socio-technological landscape is changing, resulting in a complete reconfiguration of traditional systems and the formation of new social and economic strategies. This process is accelerated by rapid technological changes, new management models, and evolving societal norms that require adjustments. Since the full-scale invasion of the Russian Federation, the Ukrainian Parliament (Verkhovna Rada of Ukraine) adopted a package of laws aimed at deregulation and reducing taxation levels during the state of war. The tax service suspended nearly all business inspections. Conclusions. Simultaneously, due to the active development of the banking system and technological improvements in financial operations, there is evidence of the presence of criminal transnational organizations exploiting the global banking system to finance terrorism and inject «dirty» money into the world economy. This poses a threat to Ukraine's financial markets. The authors analyze these issues and conclude that it is necessary to align not only technological and reporting standards with European norms but also terminology. Comprehensive measures are proposed to combat money laundering obtained through criminal means.