Legalization (laundering) of criminal proceeds: issues of theory and practice

The article presents the theoretical aspects of countering the legalization (laundering) of proceeds from crime, which has acquired special relevance today both in the Russian Federation and around the world. In this regard, the need to control financial flows in order to prevent and counteract the legalization (laundering) of proceeds from crime has become one of the main grounds for creating a national system in Russia to counter such a crime, including among a set of measures — criminal law, which are characterized by the implementation of regulation and supervision by state regulators in the field under study.