In the publication according to the results of the analysis of the main international and national regulations of financial monitoring on the basis of the historical approach the directions of improvement of normative – legal maintenance in the field of prevention and counteraction to legalization of illegal incomes in Ukraine are outlined. The peculiarities of the main historical stages of the formation of the financial intelligence unit in Ukraine – the national center for analysis of information on suspicious transactions and other information on money laundering, terrorist financing, and financing the proliferation of weapons of mass destruction are discloses. The issues of implementation of the provisions of international normative acts regulating the sphere of counteraction to legalization (laundering) of proceeds from crime, financing of terrorism and financing of proliferation of weapons of mass destruction at the international level are highlighted, in particular, the standards developed by the Financial Action Task Force on Money Laundering (FATF) and the Directives of the European Parliament and the Council of the EU, United Nations documents, international conventions ratified by Ukraine. Considerable attention is paid to the need for further harmonization of national and international legislation in the field of financial monitoring. It is proposed to take into account the conceptual principles of behavioral economics when improving the regulatory and legal support of financial monitoring (bylaws), in particular regarding the application of risk-oriented approach when analyzing and identifying suspicious financial transactions and identifying the ultimate beneficial owner of the client. The necessity of scientific research in the researched field in the traditional professional directions: “Money, finance and credit” and “Administrative law and process; finance law; information law”, and in related scientific specialties: “Economics and management of the national economy” (in the field of “Economic security of the national economy”), and “Accounting, analysis and audit (by type of economic activity)” (in the areas of “Organization of auditing: the specifics of formation and the functioning of audit services”, and “Accounting and analytical operations, their standardization and unification”) is substantiated.

Анотація. У статті за підсумками аналізу чинного нормативно-правового забезпечення у сферах фінансового моніторингу та економічної безпеки, а також на підставі інформації з фахових видань окреслено вектори трактування змісту і складових економічної і фінансової безпеки. Економічно безпечним визнається стабільний стан держави, що характеризується збалансованістю відповідних показників і невразливістю до зовнішніх та внутрішніх загроз, забезпечує на основі дотримання національних економічних інтересів сталий і ефективний розвиток. Фінансово безпечним визнається стабільний стан фінансової системи держави, за якого створюються необхідні умови для її сталого розвитку та забезпечення стійкості фінансової системи країни. Уточнено зв'язок між цілями Стратегії економічної безпеки України і заходами системи фінансового моніторингу, зокрема посиленню економічної безпеки держави сприятиме розв'язання основних проблем цієї системи. Ключовим для державної політики в антилегалізаційній сфері відповідно до стратегічних цілей економічної безпеки є забезпечення: ефективного функціонування і розвитку системи запобігання та протидії; ефективного функціонування та сталого розвитку системи виявлення і досудового розслідування кримінальних правопорушень, судового провадження; тісного національного та міжнародного співробітництва; освітньої, просвітницької діяльності й наукового супроводження системи запобігання та протидії; прозорості діяльності в зазначеній сфері. К л ю ч о в і с л о в а : економічна безпека, фінансова безпека, нормативно-правове забезпечення, фінансовий моніторинг, виклики, загрози, сфера запобігання та протидії легалізації незаконних доходів.Рис. 1. Табл. 3. Літ. 20.

Introduction. In the conditions of the instability of the economic situation in Ukraine, the challenges and threats to the security of Ukraine are intensifying, in particular, there is an increase in the risks of inflation, the shadowing of the economy, and the legalization of illegal income. Therefore, it is important to rethink the theoretical prerequisites and the terminological and conceptual apparatus of the security sphere in the context of solving the current tasks of financial security analysis at all levels of the economic system of the state. The purpose of the article is to determine the content of economic and financial security as objects of analytical research based on the analysis of information from professional sources and current regulatory and legal acts. Results. It has been established that a stable state of the state's financial system is recognized as financially safe, under which the necessary financial conditions are created for its sustainable development and ensuring the stability of the country's financial system. For the purposes of financial security analysis, it is advisable to classify it at the following levels: global, state (national), regional, industry, business. The analysis of financial security at different levels allows to optimize information support for management decision-making, including taking into account strategic goals and the influence of the external environment. Conclusions. The essential content of the definitions "economic security", "financial security" has been developed and their content and functional characteristics have been revealed. A state is recognized as economically secure if its economic condition is stable, characterized by the balance of relevant indicators and invulnerability to external and internal threats, and ensures sustainable and effective development based on the observance of national economic interests. Financial security is a priority component of the economic security of the state. A stable state of the state's financial system is recognized as financially safe, under which the necessary financial conditions are created for its sustainable development and ensuring the stability of the country's financial system. Analysis of financial security at the global, state (national), regional, branch, and business levels allows for the formation of a scientifically based information field for making management decisions. The results of the analysis of the company's financial security allow timely diagnosis of the threat of bankruptcy and risks of economic activity. Analysis of financial security at the state level allows identifying real and potential threats to national interests in the financial sphere.

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Introduction. The list of priority European integration measures in Ukraine envisages further harmonization of the national financial monitoring system with FATF international standards (recommendations). Therefore, it is important to analyze both the results of the assessment of the technical compliance of measures in the anti-legalization sphere of Ukraine with FATF recommendations, and their effectiveness. Problem Statement. Assessment of the degree of technical compliance of the prevention and countermeasures system in Ukraine with the FATF recommendations, and generalization of the results of the assessment of the compliance of the measures of the national financial monitoring system with the performance criteria presented in the MONEYVAL reports. Purpose. To systematize strong and weak characteristics of the technical compliance of measures of the national financial monitoring system with FATF recommendations, to investigate the compliance of the current practice of financial intelligence of Ukraine with the MONEYVAL efficiency criteria, as well as to conduct a comparative analysis of international experience in the anti-legalization field on the basis of assessment of the technical compliance of measures in the anti-legalization field with FATF international standards (recommendations) and the result characteristics of the effectiveness of these measures presented in the MONEYVAL reports. Methods. General scientific and special methods based on the dialectical approach are applied: induction, deduction, analysis, synthesis, grouping, comparison. Results. The article provides a comparative analysis of MONEYVAL reports on the technical compliance of measures of anti-legalization systems with FATF international standards in Ukraine, Lithuania, Poland, Cyprus, Albania, and Bulgaria, analyzes the compliance of measures of prevention and countermeasures systems of these countries with the efficiency criteria specified in MONEYVAL reports. MONEYVAL reporting information has been systematized according to the levels of assessments of technical compliance with FATF international standards of measures of prevention and countermeasures of the specified countries, and the levels of compliance with performance criteria in these countries. Conclusions. The results of the research can be used in the further harmonization with FATF international standards of national regulatory and legal acts, the organization of international cooperation and the exchange of experience between national financial intelligence services.