PRINCIPLES AND MEANS OF PREVENTING FINANCIAL OFFENSE

The article examines the principles and means of preventing financial offense. It is noted that financial offenses may have disciplinary, administrative or criminal characteristics. It was determined that the legal principle of combating financial offenses is a coherent system link, the elements (components) of which are in relative dependence and hierarchical dependence in accordance with the logic of legal regulation. It was established that the basis of the principles of prevention of financial offenses are general principles (for example, the principles of legality, openness, openness, transparency, etc.) and specific principles (for example, the principle of unhindered participation of public social institutions). It is noted that the process of preventing financial offenses consists of a number of targeted measures that ensure consensus and coordination of work to achieve socially important goals and solve defined tasks. Attention is focused on the fact that the role of principles in the fight against financial offenses is especially important in times of market changes, restructuring of forms and methods of economic management, and making effective management decisions. It was found that combating offenses in the field of taxes and fees is a very important aspect of ensuring an effective financial system and supporting stable economic development. It was noted that the prevention of offenses in the budgetary sphere is a multi-stage system, which is implemented by state and non-state bodies, institutions, organizations and systems of citizenship in order to establish the reasons and conditions for committing administrative and budgetary offenses. It has been established that the abuse of financial rights can be considered on the basis of a number of evidence. It was revealed that the administrative and legal prevention of financial offenses in the customs sphere is a special direction of combating financial offenses and is aimed at identifying the reasons and prerequisites for committing such offenses in the customs business and the customs sphere and neutralizing their determining factors. It is also stated that the financial and legal regulations on the prevention of financial offenses determine the measures of state coercion, which are applied to financial companies in the event of their committing financial offenses, as well as the procedures for bringing them to financial and legal responsibility.