THE BUREAU OF FINANCIAL INVESTIGATION IN UKRAINE: THE NECESSITY OF ESTABLISHING AND ORGANISATIONAL MODELS OF FUNCTIONING
The aim of the research - to define the preconditions of establishing and successful functioning of the Bureau of Financial Investigation applying the advanced foreign experience. The article studies the organizational models of responsibilities distribution among fiscal and controlling authorities while struggling against tax violations in various countries of the world to elaborate the variants of creating the Bureau of Financial Investigation (Finance Police) in Ukraine. The article highlights positive and negative aspects of establishing the indivisible central executive body responsible for the prevention from and investigation into all types of economic misdemeanour, including tax violation. The risks of functioning of the Financial police are scrutinized and the ways of their prevention are put forward. The operational models of applying the interaction system while combating tax violation in the most efficient way are defined. It will enable the fiscal and law-enforcement bodies to cooperate and interact following the positive example of the foreign colleagues.