Countering the illegal export of capital in the system of anti-corruption measures in international and national legal practice

The general legal regime for preventing the illegal export of capital abroad is considered as one of the ways to combat corruption. The return by states of illegally exported financial assets is becoming a way to combat corruption and ensure the financial stability of states. An assessment of the social danger of violations associated with the export and non-return of capital is given. The impact of the acts of the Conference of the States Parties to the 2003 UN Convention against Corruption was considered. On the internal anti-corruption law of states. Materials and methods. The texts of the acts of the 2003 Conference of the States Parties to the UN Convention against Corruption were used. for 2017-2020 A comparative legal analysis of anti-corruption norms of laws of various branches of Russian legislation was carried out. Methods of comparative analysis of scientific concepts on the topic of the work were applied. Results. In the process of analyzing international acts and norms of Russian financial, criminal, and administrative legislation, it was noted that corruption offenses are often accompanied by violations of the norms on currency transactions. In this regard, the importance of prohibitive and restrictive norms of currency, tax, banking legislation should increase, concerning liability for tax evasion, illegal export of currency funds, their illegal storage in foreign territories, their non-return under national jurisdiction, for the illegal emission of digital currencies «And others. It is shown that judicial practice is guided by the financial and legal analysis of the legitimacy of foreign exchange operations to export capital with signs of corruption offenses. Discussion and conclusions. It is concluded that the export of capital should be allowed by the Bank of Russia if it is in the national interests of Russia and prohibited if such export threatens economic security or has corruption elements of illegal enrichment at the expense of budget funds and other public finances. The problem of interaction between financial and law enforcement agencies on the detection and return of illegally exported financial assets located abroad to Russia is noted.

countering the illegal export of capital, anti-corruption measures of the Bank of Russia, return of financial assets from foreign territories, the UN Convention against Corruption