COUNTERACTION TO LEGALIZATION (LAUNDERING) OF PROCEEDS OF CRIME AND FINANCING OF TERRORISM AS A FORM OF FINANCIAL CONTROL
The article is devoted to the study of theoretical and legal aspects of counteraction to legalization (laundering) of proceeds of crime and financing of terrorism (CLP/FT) as a type of financial control. The article analyzes the place of CLP/FT in the system of financial law, identifies the characteristic features that allow us to separate CLP/FT into an independent type of financial control, highlights the main directions of CLP/FT as a type of financial control. The author comes to the conclusion that CLP/FT is a special type of financial control that has such characteristic features as complex character, a wide range of authorized control and supervision subjects, its own tools of control and supervision activities.