Crimes in the field of economic activity

Type: Normative

Department: department of accounting, analysis and control




SemesterAmount of hoursLecturerGroup(s)
932Associate Professor Shevtsiv L. U.УФОМ-51с


SemesterAmount of hoursGroupTeacher(s)
916УФОМ-51сAssociate Professor Shevtsiv L. U.

Course description



(name of academic discipline)

Normative discipline

(normative / selective)

Specialization “Accounting, analysis and financial investigations”

(cycle of disciplines according to the curriculum)

The subject of the discipline

Types and forms of crimes in the sphere of economic activity.


The purpose of the discipline

Formation of analytical and legal thinking, skills and abilities to use tools for objective assessment of economic situations in terms of types of economic crime, acquaintance of students with theoretical and practical-applied problems of criminal-legal qualification of crimes in economic activity and ways to solve them in criminal law theory and legislation.


The main tasks

formation of knowledge, skills and abilities on qualification of the corresponding crimes in the sphere of economic activity provided by the criminal legislation.
learn to apply theoretical principles in practice;
to give a clear idea of ​​the role of criminology in the activities of detection, investigation, prevention of certain types of crimes in the field of economic activity, etc.


The place of the discipline in the structural and logical scheme of master’s training

The study of the discipline is based on knowledge of such disciplines as “Financial Analysis”, “Forensic Accounting”, “Accounting and Taxation by Economic Activity”, “Strategic Management Accounting”, “Accounting and Reporting by International Standards”, “Financial Control in sectors of the economy “,” Organization and methods of economic analysis “.


Requirements for competencies, knowledge and skills

As a result of studying the discipline, the student must have the following competencies:


Ability to identify, pose and solve problems.
Skills in the use of information and communication technologies.
Ability to conduct research at the appropriate level.
Ability to generate new ideas (creativity).
Ability to search, process and analyze information from various sources.
Ability to communicate with representatives of other professional groups of different levels (with experts from other fields of knowledge / types of economic activity).
Ability to evaluate and ensure the quality of work performed.



Ability to apply theoretical, methodological and practical approaches to the organization of accounting, control, planning and optimization of tax calculations.
Ability to apply methods and techniques of analytical support of modern management systems, taking into account the development strategy of the enterprise in conditions of uncertainty, risk and / or psychimetric information.
Ability to perform administrative and managerial functions in the sphere of activity of economic entities, public sector bodies.
Ability to carry out activities to advise the owners, management of the enterprise and other users of information in the field of accounting, analysis, control and taxation.
Ability to conduct research to solve current problems of theory, methodology, organization and practice of accounting, auditing, analysis, control, taxation.
Be able to develop and improve their general cultural and professional level, independently master new methods of work and knowledge of a comprehensive vision of modern problems of economics and management.
Determine the information needs of users of accounting information in the management of the enterprise, provide advice to management personnel of the entity.
To substantiate the choice and procedure for the application of management information technologies for accounting, analysis, audit and taxation in the system of management decisions in order to optimize them.
Adhere to the norms of professional and academic ethics, maintain a balanced relationship with team members (team), consumers, contractors, contact audiences.

After studying the discipline “Crimes in the sphere of economic activity”, higher education students must:

a) know:

– the main provisions of current legislation and other regulations of Ukraine governing the concept of crimes in the sphere of economic activity;

– forensic characteristics of the relevant types of crimes;

– methods of preparation, commission, concealment of investigation of budgetary, tax crimes; bribery, etc .;

– the main provisions of current legislation and other regulations of Ukraine governing the activities of bodies engaged in operational and investigative activities and financial investigations of economic and economic crimes;

– the main provisions of the methodology for detecting and investigating economic and economic crimes.

b) be able to:

– correctly interpret and apply the rules of Criminal, Criminal Procedure, Tax, Budget, etc. codes;

– read and understand financial (accounting), statistical, tax, other reports as a source and information about crimes in the field of economic activity;

– carry out analytical work, develop their legal thinking;

– to study changes in economic phenomena and processes on a multi-criteria basis as an environment for possible crimes;

– work with documents;

– detect and investigate crimes in the sphere of economic activity;

– define, legally substantiate and defend their position;

– independently replenish and deepen their knowledge.


The content of the discipline by topic

Topic 1. Crime and its symptoms
Topic 2. Crimes in the field of taxation
Topic 3. Crimes and other offenses in the budget sphere
Topic 4 Bankruptcy crimes
Topic 5. Crimes in the field of privatization and corporatization of enterprises
Topic 6. Fraud with financial resources
Topic 7. Corruption crime
Topic 8. Forms and methods of crime prevention

Recommended Literature

  1. Бюджетний кодекс України від 07.2010 р. № 2456-VI (зі змінами і доповненнями).
  2. Господарський кодекс України від 16.01.2003 р. № 436-ІУ [Електронний ресурс]. – Режим доступу :
  3. Податковий кодекс України від 02.12.2010 № 2755 – VІ URL:
  4. Кримінальний кодекс України від 5 квітня 2001 р. № 2341-III (зі змінами і доповненнями).
  5. Кодекс України про адміністративні правопорушення від 07.12.84 р. № 8073-X [Електронний ресурс]. – Режим доступу :
  6. Закон України «Про бухгалтерський облік та фінансову звітність в Україні» від 16.07.1999 року із змінами [Електронний ресурс]. – Режим доступу:
  7. Про внесення змін до Закону України «Про бухгалтерський облік та фінансову звітність в Україні» щодо удосконалення деяких положень, затверджене постановою Верховної Ради України від 05.10.2017 No 2164-VIII [Електронний ресурс]. –Режим доступу:
  8. Закон України «Про основні засади здійснення державного фінансового контролю в Україні» від26.01.1993 р.  № 2939-ХІI (зі змінами і доповненнями).
  9. Закон України «Про запобігання корупції» від 14.12014 р. № 1700-VII
  10. Андрушко П.П. Кримінальна відповідальність за порушення порядку здійснення господарської діяльності / П.П. Андрушко. — К. : Юрінком Інтер, 2006. — 512 с.
  11.   Біленчук П.Д. Криміналістична тактика і методика розслідування окремих видів злочинів : навч. посіб. / П.Д. Біленчук, А.П. Гель, Г.С. Семаков. – К. : Міжрегіональна академія управління персоналом, 2007. – 510 с.
  12. Біленчук П.Д., Романюк Б.В., Цимбалюк В.С. та ін. Комп’ютерна злочинність: Навчальний посібник. – К.: Атіка, 2002. – 240 с.
  13. Дудоров О.О. Злочини у сфері господарської діяльності: кримінально- правова характеристика / О.О. Дудоров. – К. : Юридична практика, 2003. – 923 с.
  14. Кримінологія: Підручник  За заг. ред. Л.С. Сміяна, Ю.В. Нікітіна. – К.: Національна академія управління, 2010. – 496 с.
  15. Оболенцев В.Ф. Латентна злочинність: проблеми теорії і практики попередження. – Х., 2005. – 127 с.



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