Law Journal of the National Academy of Internal Affairs

Current geopolitical problems have aggravated the financial security ensuring issues of every country in the world. The most dangerous financial security encroachments are criminal acts committed in the financial sector. Therefore, there was a vital need to eliminate all the dangers in this area. One of the threats, needed to be addressed to, is the criminal one. Public relations violation in the financial sphere leads to the state’s inability to perform its functions at the appropriate level. The determinants' definition is quite actual in the modern society, contributing to crime perpetration against financial security in Ukraine. Different classifications of these determinants are distinguished in the science, but the most relevant by the nature of occurrence are: economic, social, socio-psychological, social-managerial, and legal. The peculiarities of crimes committed in the financial sphere lie in the fact that the overwhelming majority of them are intentional, so anti-social setting of their commitment is decisive. It means that the legal nihilism and guidance on the violating the law possibility in order to satisfy personal interests, in particular financial are spread in the society. The abovementioned determines one of the decisive determinants – state's activity. After all, if the state roughly despises the individual interests in favor of allegedly public interest, citizens respond just the same – ignore the state interests and rules it sets. Due to this fact, financial crimes inherent a deliberate nature of both causes and conditions of their perpetration, the subjective character dominates and this fact is to be decisive while developing programs of combating financial crime in modern Ukrainian society.