The concept and distinctive characteristics of financial investigation in examining the legalization of proceeds from criminal activities and predicate offenses

Kudratillaev, Khazratali, Кудратиллаев, Хазратали, Qudratillayev, Xazratali

Жамият ва инновациялар / Общество и инновации / Society and innovations · 2025-yil

Annotatsiya

This article is dedicated to an in-depth analysis of the theoretical foundations and practical aspects of the financial investigation institution in the Republic of Uzbekistan. The research aims to formulate the conceptual framework of financial investigation, determine its legal nature, and establish its place within the national legal system. The article analyzes various theoretical interpretations of the concept of "financial investigation" and examines the approaches of foreign and national scientific schools. Based on the recommendations of the FATF (Financial Action Task Force on Money Laundering) and international standards, the author elucidates the essence and objectives of financial investigation. The study thoroughly examines the terminological issues of financial investigation, its scientific and practical characteristics, as well as its position within the criminal procedural legislation system. Special attention is given to the powers and functions of financial intelligence bodies in this field. The article presents a systematic analysis of various types of financial investigations (against embezzlement and misappropriation, money laundering, tax violations, and other financial crimes). Additionally, it explores the methodological foundations and techniques of financial investigation activities. As a result of the research, a comprehensive definition of financial investigation is proposed, and its goals and objectives are identified. The author defines financial investigation as "a specialized activity conducted by a financial intelligence body aimed at examining the financial aspects of criminal activity, identifying criminal proceeds and assets, and ensuring their transfer to state ownership".

Maqola ma’lumotlari
MualliflarKudratillaev, Khazratali, Кудратиллаев, Хазратали, Qudratillayev, Xazratali
JurnalЖамият ва инновациялар / Общество и инновации / Society and innovations
Nashr sanasi2025-07-25
Jild6
Son7/S
Betlar435-445
TilO‘zbek
DOI10.47689/2181-1415-vol6-iss7/s-pp435-445

Kalit so‘zlar

Финансовое расследование, финансовая разведка, легализация преступных доходов, отмывание денег, рекомендации ФАТФ, финансовый мониторинг, экономическая безопасность, уголовно-процессуальное законодательство, финансовый анализ, форензика, оперативно-розыскная деятельность, конфискация, выявление имущества, финансирование терроризма, финансирование распространения оружия массового уничтожения, ЕАГ, Республика Узбекистан, финансовые правонарушения, налоговые преступления, борьба с коррупцией, финансовый контроль, внутренний аудит, Financial investigation, financial intelligence, legalization of criminal proceeds, money laundering, FATF recommendations, financial monitoring, economic security, criminal procedure legislation, financial analysis, forensics, operational-search activities, confiscation, property identification, financing of terrorism, financing of the proliferation of weapons of mass destruction, EAG, Republic of Uzbekistan, financial offenses, tax crimes, anti-corruption, financial control, internal audit, Moliyaviy tergov, moliyaviy razvedka, jinoiy daromadlarni legallаshtirish, pul yuvish, FATF tavsiyalari, moliyaviy monitoring, iqtisodiy xavfsizlik, jinoiy-protsessual qonunchilik, moliyaviy tahlil, forenzik, tezkor-qidiruv faoliyati, musodara, mulkni aniqlash, terrorizmni moliyalashtirish, ommaviy qirg'in qurolini tarqatishni moliyalashtirish, EAG, O‘zbekiston Respublikasi, moliyaviy huquqbuzarliklar, soliq jinoyatlari, korrupsiyaga qarshi kurash, moliyaviy nazorat, ichki audit

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