Based on the analysis carried out, the author of the article concluded that in Ukraine the first thorough research into the problems of combating criminal offenses related to the use of virtual assets began ten years ago. Basically, this was a generalization of the positive experience of law enforcement officers of European countries in investigating corruption offenses in which cryptocurrency was used for criminal purposes. At the same time, first of all, the experience of conducting financial investigations was generalized: their purpose, procedure, methodology, technology for searching for property. Along with this, the features of identifying offenders were described, the risks of cryptocurrency users were assessed, etc. In the future, the greatest concern of scientists was caused by the possibility of anonymous cryptocurrency transfers, which created a real basis for the possible financing of terrorist activities. Further research by Ukrainian scientists has shown that virtual assets can be used in various types of criminal activity, in particular for the purpose of committing fraud in cyberspace, tax evasion, legalization (laundering) of criminal proceeds, receipt and transfer of illegal benefits, during the illegal circulation of narcotic drugs and psychotropic substances, weapons of child pornography, etc. Over the past decade, many efforts of scientists have been directed at the development of legal regulation of relations during the circulation of virtual assets, in particular, defining the concept and essence of virtual assets, the prospects for their use as objects of financial and civil law. In scientific publications, in addition to positive reviews of virtual assets (transaction speed, cross- border, etc.), attention is also focused on the risks inherent in them (relative anonymity, high volatility, lack of guarantees of return of real funds invested in such assets, incompleteness and unreliability of information on their circulation, lack of legal regulation of the circulation of virtual assets in a number of countries, lack of real means of protecting the right of ownership of such assets, vulnerability of assets to hacker attacks, etc.). A significant addition to the research already carried out is the identification of the system of subjects ensuring the circulation of virtual assets in Ukraine. A number of publications by scientists concern an extremely relevant issue for Ukraine - the development of an effective system of taxation of virtual assets, in particular cryptocurrencies, as well as financial monitoring of transactions with such assets. The efforts of scientists to solve the problems of recognizing virtual assets as a component of the subject of illicit enrichment and illicit benefit are positive. It is worth considering further efforts to generalize international experience in preventing and investigating illegal actions using virtual assets, in particular cryptocurrencies. However, as the analysis carried out by the author of the article shows, the following issues remain outside the attention of scientists or have been superficially studied: the essence of criminal activity associated with the use of virtual assets; the concept of virtual assets as a component of the forensic characteristics of individual criminal offenses; circumstances to be established during the investigation of criminal offenses associated with the use of virtual assets; typical investigative situations, tactical tasks and means of solving them during the investigation of criminal offenses associated with the use of virtual assets; organization and tactics of conducting individual investigative (search) actions during the investigation of such criminal offenses; special knowledge and forms of their use in the investigation of criminal offenses associated with the use of virtual assets; conducting expert examinations in the investigation of such criminal offenses; involving a specialist in the investigation of criminal offenses associated with the use of virtual assets. These issues are the prospects for further scientific research into the problems of investigating illegal activities related to the use of virtual assets.
V.V. Saenko (Sun,) studied this question.
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