The dissertation is devoted to solving the scientific problem of the development of theoretical and methodological foundations for the construction of a system of counteracting the legalization of criminal income in ensuring the economic security of the national economy. Structuring of methodological approaches to determin the essence of economic security of the national economy has been carried out.
Methodological tools for assessing the economic security of the national economy are proposed, based on the calculation of its integral indicator, the components of which are relevant indicators with different levels of positive and negative effects, as well as the impact force. The conceptual foundations of the organization and functioning of the system of coun-teracting the legalization of criminal income in ensuring the economic security of the national economy are developed, which takes into account the prerequisites of the processes of criminal income legalization, the structural and logical coherence of the institutional environment, the directions of sectoral interaction of stakeholders, the effects that determine the level of economic security of the national economy.
A methodology has been developed for determining the objective amount of legalization of criminal income, which takes into account the volume of legalization of funds through the real sector of the economy, the state budget, local budgets, and the segment of financial intermediaries, as well as the level of economy shadowing and indicators of quality and efficiency of state regulation of the national economy.
The hypothesis of non-linearity of the relationship between the volume of legalization of criminal income and the economic security of the national economy has been confirmed. So, with a change in the volume of legalization of criminal income by 1–3 %, the level of economic security increases, while with a fluctuation by 4–5 %, an inverse relationship is recorded.
An integral assessment of the qualitative prerequisites for the functioning of investment and tax channels is carried out, using the Minkowski parametric metric and the Harrington function, which allows creating predictive scenarios of the behavior of economic subjects in the context of their participation in the process of legalization of criminal income.
In order to increase the level of efficiency of the bank financial monitoring, the probability of assigning the bank to one of four groups has been calculated according to the risk criterion of using its services to legalize criminal income. The basis for the implementation of this method is a combination of express, discriminant, probabilistic and cluster analyses of the characteristics of banking operations (volume, currency, country of collection, type of asset, etc.).
The current state of the institutional structure of the system of counteracting the legalization of criminal income in Ukraine is assessed on the basis of calculating the sustainability and efficiency of the State Financial Monitoring Service of Ukraine, law enforcement and judicial authorities. The methodological foundations of calculating the sustainability and efficiency are based on the fundamental principles of the queuing theory and queuing model, taking into account the intensity of processing of primary signals on the questionability of financial transactions, the extent of measures taken according to the results of control, the irregularity and randomness of applications.
Based on the empirical results of assessing the efficiency of state financial monitoring bodies, the necessity of forming a mega-regulator model (based on NBU) or a split model (NBU and National securities and stock market commission) of regulation of financial services markets is confirmed.
The scientific and methodological approach to assessing the efficiency of the national economy unshadowing tools has been improved by taking into account the probability of making a decision on the use of a particular tool and the amount of additional financial flows that will arise as a result of its implementation.
The methodological foundations of a comprehensive assessment of the efficiency of the national system of counteracting the legalization of criminal income, based on multicriteria optimization and queuing theory, are proposed, which allowed assessing the development potential of this system under economic, political and social uncertainty.
A set of measures has been developed to improve the system of counteracting the legalization of criminal income within its institutional, process, functional elements, and the effect of the proposed innovations on the economic security of the state has been justified. Key words: legalization of criminal income, economic security, national economy, financial services market, tax channel, investment channel, subjects of state financial monitoring, corruption, unshadowing tools, bank.
