The thesis is devoted to the analysis of the essence and organizational and legal regulation of currency transactions of individuals-residents of Ukraine in foreign financial institutions within the framework of the modern European integration economic and legal policy of Ukraine and the formulation of recommendations for improving the current national legislation. Analyzed scientific doctrinal research and methodological foundations of the organizational and legal regulation of foreign exchange transactions of individuals-residents of Ukraine in foreign financial institutions, the features of the conceptual and theoretical tools of the organizational and legal regulation of these financial transactions, characterizes the social conditionality and features of the organizational and legal regulation of financial transactions of resident individuals in foreign financial institutions. The dissertation defines the administrative and legal status of a resident individual as a subject of foreign financial transactions, features of legislative regulation of financial transactions of individuals and the main directions of the state policy of the National Bank of Ukraine on monitoring and regulation of financial transactions of resident individuals in foreign financial institutions. The analysis of foreign experience is carried out, the directions of improving the legislative support of the right of Ukrainian citizens to place funds in foreign currency in foreign banks are substantiated, and the legislative basis for improving the organizational and legal support of the investment activities of resident individuals in the context of integration processes is formulated. The development of directions for improving the legislative support of the right of Ukrainian citizens to place funds in foreign currency in foreign banks made it possible to formulate recommendations for amending the currency and regulatory legislation. Two main areas of improvement have been formulated and substantiated: 1) the establishment of the obligation to declare, as well as the systematization of taxation of opening deposits by resident individuals in foreign financial institutions; 2) taxation of deposits of Ukrainian citizens in foreign banks, where it is proposed to collect tax. Legislative support for the implementation of financial monitoring, which should be based on a risk-oriented approach, will ensure the prevention of opposition to the withdrawal of capital, reduce the motives for committing financial crimes. An approach has been substantiated to ensure a balance of private and public interest, it is recommended to ensure by implementing the provisions of the BEPS plan, as well as adapting foreign models for regulating this kind of public relations, followed by amendments and additions to the current legislation. The private interest of resident individuals can be ensured through the amendments and additions to the current legislation of Ukraine on the removal of restrictions on the use of accounts of resident individuals for carrying out systemic business transactions with investments, which are realized by individuals in the status of an entrepreneur only in foreign jurisdictions, the implementation of the standards of legalization of the origin of finance BEPS, CRS and MLI, the use of bank accounts of the Ukrainian jurisdiction in the investigated financial transactions, the application of a tax amnesty. At the same time, it was proposed to ensure the public interest of the state by introducing amendments and additions to the current legislation of Ukraine, formulated in the dissertation, regarding the adaptation of certain elements of the described foreign models for taxation of private foreign investments, the introduction of a mandatory declaration system, the establishment of standards for counteracting capital outflow and combating money laundering. in a criminal way.
