Theoretical economics Theoretical economics Теоретическая экономика 2221-3260 84745 СОВРЕМЕННЫЕ ПРОБЛЕМЫ МИРОВОЙ ЭКОНОМИКИ MODERN PROBLEMS OF THE WORLD ECONOMY СОВРЕМЕННЫЕ ПРОБЛЕМЫ МИРОВОЙ ЭКОНОМИКИ Typological analysis in the field of financial monitoring on the example of import-export operations Типологический анализ в сфере финансового мониторинга на примере импортно-экспортных операций https://orcid.org/0000-0002-1005-6265 Бекетова Юлия Михайловна Beketova Yulia Mikhailovna beketnova@mail.ru

кандидат технических наук;

candidate of technical sciences;

 Финансовый университет при Правительстве Российской Федерации Financial University under the Government of the Russian Federation 28 02 2022 28 02 2022 2 88 94 10 02 2022 12 02 2022 https://theoreticaleconomy.ru/en/nauka/article/84745/view

Актуальность исследования обусловлена тем обстоятельством, что, не смотря на высокий уровень контроля со стороны государства, сфера международной торговли является привлекательной для злоумышленников и может быть использована для вывода «грязных» денег за рубеж, или инвестирования их в легальную экономику под видом честно заработанных доходов. Для успешного решения проблемы отмывания доходов, полученных преступным путем при совершении внешнеэкономических операций, требуется системный подход и научное осмысление полученных эмпирически результатов. В связи с чем автором в работе поставлена цель исследования актуальных тенденций отмывания доходов, полученных преступным путем, при ведении внешнеэкономической деятельности, и методов противодействия. Исследование проводилось методом типологии. Рассмотрено применение типологического анализа в экономике и других науках. Рассмотрены и систематизированы типологии легализации денежных средств при помощи импортно-экспортных и транзитных операций. Сюда входят «карусельные» торговые схемы, совершение транзитных перечислений по фиктивному импорту и фиктивному экспорту, транзит товаров через таможенную территорию государства. Сделан вывод о том, что схемы по отмыванию доходов обладают типичными признаками, а типологический анализ способен повысить эффективность усилий государственных органов в борьбе с незаконными операциями. Результаты исследования могут быть использованы в целях автоматизации выявления мошеннических схем и недобросовестных хозяйствующих субъектов.

. The relevance of the study is due to the fact that despite the high level of state control, the sphere of international trade is attractive to malefactors and can be used to withdraw dirty money abroad, or invest it in the legal economy under the guise of honestly earned income. To successfully solve the problem of laundering the proceeds of crime in the course of foreign economic operations, a systematic approach and scientific understanding of the empirically obtained results are required. In this connection, the author sets the purpose to study current trends in the laundering of proceeds of crime in foreign economic activity, and methods of counteraction. The research was carried out using the typology method. The application of typological analysis in economics and other sciences is considered. The paper considers and systematizes the typologies of money laundering through import-export and transit operations. This includes «carousel» trading schemes, making transit transfers for fictitious imports and fictitious exports, transit of goods through the customs territory of the state. It is concluded that the money laundering schemes have typical features, and the typological analysis can increase the effectiveness of the efforts of state bodies in the fight against illegal operations. The research results can be used for automatization the detection of fraudulent schemes and deviant economic entities.

 импортно-экспортные операции; типологический анализ; финансовый мониторинг import-export operations; typological analysis; financial monitoring

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