Legal forms of counteraction to financial offenses

Type: Normative

Department: department of accounting, analysis and control




SemesterAmount of hoursLecturerGroup(s)
732Associate Professor Shevtsiv L. U.УФО-41с


SemesterAmount of hoursGroupTeacher(s)
732УФО-41сAssociate Professor Shevtsiv L. U.

Course description



Normative discipline

Specialization “Accounting, analysis and financial investigations”

(cycle of disciplines according to the curriculum)


The subject of the discipline

The subject of the discipline “Legal forms of counteraction to financial offenses” are social relations that arise during the legal counteraction to offenses in the financial sphere.


The purpose of the discipline

The purpose of the discipline: the formation of theoretical knowledge and practical skills of analysis of activities in the field of combating financial offenses, the application of legal norms providing for sanctions for offenses, crimes in the economy, assessment of modern legal mechanisms of liability for financial offenses.


The main tasks

to acquire knowledge of the norms of the current legislation, the established rules and standards of illegal actions of financial offenses;
to investigate the harmful consequences caused by illegal actions, restoration of violated rights and compensation for damages caused as a result of their commission;
study of means and measures to combat offenses in the financial, tax, economic activities.

Place in the structural and logical scheme of the direction of training

The discipline “Legal forms of counteracting financial offenses” is a mandatory component of the preparation of bachelors in accounting and taxation. It is based on the knowledge formed during the study of such disciplines as “Accounting in the economy”, “Tax system”, “Finance” and forms a knowledge base for the study of such disciplines as “Crimes in the sphere of economic activity”, “Analysis of economic activities “,” Strategic accounting and analysis “,” Organization and methods of financial investigations “.

Requirements for competencies, knowledge skills

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


ZK1. Ability to professionally (orally and in writing) communicate in business Ukrainian and foreign languages.

ZK2. Ability to work in a team and establish interpersonal interactions in order to effectively solve tasks.

ZK3. Ability to analyze and evaluate socio-economic processes and phenomena in the social environment and professional activities.

ZK4. Ability to comply with occupational safety and health requirements.

ZK5. Ability to plan and manage time.

ZK6. Ability to make informed management decisions.

ZK7. Ability to identify, pose and solve problems.

ZK8. Ability to search, process and analyze information from various sources.

ZK9. Ability to communicate with non-specialists in their field.

ЗК10. Ability to apply knowledge in practical situations.

ЗК11. Ability to use information and communication technologies to solve specific problems and solve problems in the professional field.

ЗК12. Ability to use software and computer networking skills.

ЗК13. Ability to create databases and use Internet resources.

ЗК14. Evaluation and forecasting of political, economic, social events and phenomena.

ЗК15. Ability to evaluate and ensure the quality of work performed.


FC7. Read normative and reference documentation, accounting, financial and statistical reports, business plans.

FC8. Conduct research on changes in economic phenomena and processes on a multicriteria basis. Assess the internal and external environment of the enterprise with a focus on the long term. Make reasonable objective conclusions and suggestions based on the results of the analysis.

FC9. Complete the analysis of situations by developing a draft management decision or drawing up analytical conclusions at the request of users in accordance with the standards of the analytical process. Acquire skills in making management decisions aimed at strengthening the company’s position in the market environment.

FC10. Make a schedule for a state audit or financial investigation. Skillfully apply the procedures of control and verification work.

FC11. Competently, concisely and clearly draw up an act on the results of the control of the tasks before the accountant, the court or the police. To make documented and legally substantiated conclusions on the results of the control on certain issues of financial and economic activity of the enterprise, organization or institution.

Program learning outcomes

PRN 1. Ability to use professional knowledge and practical skills in professional disciplines in accounting, analysis and auditing of business entities and the public sector of the economy.

PRN 2. Ability to classify accounting information, build an accounting system for management purposes. Organize the formation of accounting information at the stages of the accounting process, manage the quality of accounting, control the quality of accounting information.

PRN 3. Ability to prepare financial statements. Identify the information needs of users of reporting information in the management of the enterprise.

PRN 4. Ability to apply techniques and methods of providing accounting information for current and potential needs of enterprise management.

PRN 5. Ability to apply methods of economic analysis as a basis for making optimal management decisions.

PRN 6. Ability to apply knowledge of theoretical, organizational and regulatory principles of tax legislation, as well as skills of control and verification work of control bodies in order to make effective management decisions.

PRN 10. Ability to provide practical recommendations for the application in the system of economic security of the enterprise methods of diagnosing the economic reliability of external counterparties.

PRN 11. Ability to apply modern economic and mathematical methods for basic and applied research in the field of accounting, analysis, audit and taxation.

PRN 12. Possession of skills of written and oral presentation of results of own work, scientific and practical material.

PRN 13. Be able to apply information and innovative technologies in professional and scientific activities.

The study of the discipline “Legal forms of counteraction to financial offenses” involves the achievement of such a qualification level of bachelors, for which he must:

a) know:

provisions of current legislation and other normative legal acts of Ukraine regulating counteraction to financial offenses;
legislative and legal support that regulates financial and legal liability for tax offenses, offenses in the financial sphere, etc., ways to counteract them;
legislative and forensic characteristics of the relevant types of offenses;
ways implementation, counteraction to violations of the budget, tax sphere; fraud, bribery, etc .;
basic provisions of the method of combating financial offenses.
b) be able to:

correctly interpret and apply the rules of Criminal, Criminal Procedure, Tax, Budget, Customs codes on financial offenses;
to classify financial offenses, and to define essence in the corresponding sphere;
carry out analytical work, develop their legal thinking;
work with documents;
identify and identify ways to counter the economic activity;
determine, legally substantiate and defend their position;
self-replenish and deepen their knowledge.

The content of the discipline by topic


Topic 1. Characteristics of financial offenses

Topic 2. Financial and legal norms and financial relations

Topic 3. Classification of financial offenses and the principles of their legal regulation

Topic 4. Conceptual approaches to combating financial offenses

Topic 5. Legal basis for combating financial offenses in the budget sphere

Topic 6. Organizational and legal forms of combating tax offenses

Topic 7. Financial offenses in banking, currency regulation, economic activity

Topic 8. International and national approaches to the implementation of combating financial offenses

Recommended Literature

  • Бюджетний кодекс України: Закон України від 8.07.2010р.№ 2456-VІ. Відомості Верховної Ради України. 2010. № 50–51. (редакція від 01.01.2021р)//
  • Податковий кодекс України від 2.12.2010 р.№ 2755-VI із змінами і доповненнями//
  • Цивільний кодекс України від 16.01.2003р. № 435-IV. Відомості Верховної Ради України. 2003. № 40–44//
  • Кримінальний Процесуальний кодекс України від 13.04.2012р.№4651-VI. // Офіційний вісник України. 2012. № 37//
  • Митний кодекс України від 13.03.2012 р. // Офіційний вісник України.2012.№ 32. – с.9//
  • Кодекс України про адміністративні правопорушення від 07.12.1984 р. // Відомості Верховної Ради України. – 1984. – № 51.- Ст.1122.//
  • Закон України «Про основні засади здійснення державного фінансового контролю» у ред. від 16.10.2012 р. // Відомості Верховної Ради України. – 1993. – № 13.//
  • Закон України «Про центральні органи виконавчої влади» від 17.03.2011 р. // Офіційний вісник України. –- 2011.- № 27.- Ст. 20. //
  • Закон України «Про Кабінет Міністрів України» від 07.10.2010 р. // Відомості Верховної Ради України. –- 2014, № 13, ст.222.//
  • Закон України «Про валюту і валютні операції» від 21.06.2018 № 2473-VIII. Відомості Верховної Ради (ВВР), 2018, № 30, ст.239//
  • Закон України «Про запобігання та протидію легалізації (відмиванню) доходів, одержаних злочинним шляхом, фінансуванню тероризму та фінансуванню розповсюдження зброї масового знищення» від 06.12.2019р. №361-IX//Відомості Верховної Ради України (ВВР), 2020, № 25, ст.171.//
  • Закон України «Про основні засади державного нагляду (контролю) у сфері господарської діяльності» від 05.04.2007 р. // Відомості Верховної Ради України. – 2007.- № 29.- Ст.389.//
  • Закон України «Про фінансові послуги та державне регулювання ринків фінансових послуг» від 12.07.2001 р. // Відомості Верховної Ради України. – 2002. – №1. – Ст.1.//
  • Закон України «Про банки і банківську діяльність» від 07.12.2000 р. // Відомості Верховної Ради України. – 2001. – № 5. – Ст. 30.//
  • Закон України «Про Національний банк України» від 20.05.1999 р. // Відомості Верховної Ради України. – № 29. – Ст. 238//
  • Закон України «Про Бюро економічної безпеки України»від 28.01.2021 № 1150-IX// Відомості Верховної Ради (ВВР), 2021, № 23, ст.197//


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