THE CURRENT STATE OF INFORMATION AND ECONOMIC CRIMES IN UKRAINE

Considered the quality of the investigation of information and economic crimes in Ukraine, carried out the analysis of the current state of cybersecurity and economic crimes, which have a negative impact on the modern state of the country. The concepts of "economic security", "economic crime" and "cybercrime", which is closely related to each other criminal acts: cybercrime and cybercrime" are defined. A comparative analysis of economic crimes for the third quarter is provided 2020, the dynamics of GDP of Ukraine, the rating of the economic state of security of the country. The level of information and economic crimes remains high, which is characterized by various consequences for the state, companies, citizens than ever before. Every year in Ukraine, the number of victims of cybercrime increases, especially during the Covid-19 pandemic, which made adjustments to the activities of organizations at the local and state levels The purpose of the article is to analyze the current state of cybersecurity and economic crimes that negatively affect the current state of the country, to highlight the main problems of the national cyber defense system. The economic status of the country is the main criterion for assessing a developed society, since the economy ensures a decent standard of living, the existence of the country and its progress. In order to ensure the fundamental development of the state's economy, it is necessary to create an appropriate production base, because the decline in production and its low efficiency are an important reason for the dependence of the Ukrainian economy on foreign markets, that is, its low level of economic security. It is also necessary to pay attention to criminal cases related to cybercrime, which operate in accordance with outdated methods that do not facilitate the collection of evidence or the completion of a decision on the case.


INTRODUCTION
In studying the problem of information technology, which is composed of cybercrime and economic maliciousness in the world, the indicators are growing rapidly. Organized crime immediately updates information systems, programs in order to cover their activities, which cause significant losses to both individuals and the state.
The security system must work in the interests of the public both for the service providers and for the users of the services. Since the state acts as the guarantor of the rights and freedoms Cyber independence is a crime committed using computers, computer networks or other forms of ICT communication. Such as the spread of viruses and other malware, DDoS attacks, server hacking to capture network infrastructure, or web pages. Cyber-dependence crimes are aimed at damaging computers and network sources.
Cybercrime (cyberspace crimes) are traditional crimes that are increased or achieved through computers, computer networks or other ICTs. Unlike cyber-dependent crimes, they can still be committed without the use of ICT [11].
As of the beginning of 2019, the legal basis for cyber security of Ukraine includes the following regulatory legal acts: The Constitution of Ukraine, the Criminal Code of Ukraine, the laws of Ukraine "On the basic principles of ensuring cybersecurity of Ukraine", "About information", "About information security in information and telecommunication systems", "About bases of national security" and other laws, the Doctrine of Information Security of Ukraine, the Council of Europe Convention on Cybercrime and other international treaties [12]. It should be noted that Ukraine does not have official state statistics on cyber attacks, but the Criminal Code provides for a number of articles, highlight [5]: Art. 190 "Fraud". Art. 200 "Illegal actions with transfer documents, payment cards and other means of access to bank accounts, electronic money, equipment for their production.
Art. 205 "Fictitious business activity". Art. 212 "Evasion from payment of taxes, fees (obligatory payments)". Article 361 provides for prosecution for illegal intrusion into computers, systems or networks and intrusion into their work (or their blocking).
Article 361-1 imposes sanctions for writing and spreading viruses, regardless of whether they are done unconditionally or for a fee.
Art. 361-2 punishes violations of the right of access to information. Art. 362 Unauthorized actions with information that is processed on computers, systems, networks or stored on the carriers of such information, committed by a person who has the right of access to it. Thus, if the information on the service computer is taken down, the actions will fall under this article.
Article 363 violation of the rules of operation of computers, systems, networks or the order or rules of protection of information they process.
Article 363-1 provides for liability for unlawful interference with computers, systems and networks or by mass dissemination of messages.
As According to statistics from Figure 1, there is an increase in the number of registered cybercrime from 2013 -January-November 2020, which can be associated with the annual growth of users of Internet resources, platforms. After all, now countries are suffering from a pandemic, which led to a sharp drop in the economy for a gradual recovery and transferred work to the online mode of all sectors of the economy, but it also predetermines new information and economic attacks.
The  Some scientists attribute the significant increase in the number of crimes registered in 2013 to the fact that "the growth of this type of crime is caused by the regular growth of Internet users in Ukraine" [2, p. 124].
Given the high level of latency of cybercrime (currently only 10 -20 % of committed crimes are registered, and the majority is latent criminality), as well as the low level of information and registration discipline, today it is difficult to talk about any official statistics, which fully and accurately show the status and structure of cybercrime, is problematic.
As for the activity of the tax police, which for several years has not maintained the first positions among the business to the authorities, not only because of the lack of legal grounds, but also in view of the unsuccessful start and delayed for years in the initiation of criminal proceedings against the business. According to the State Fiscal Service for the three quarters of 2020, the number of criminal proceedings sent to court -838 pcs, The number of criminal offences for tax evasion was recorded at 784, which is 19% less than last year (i.e. 986 offences were recorded in 2019 and 784 in 2020) [9].
However, when comparing the data of the State Fiscal Service and the Office of the Prosecutor General, there are significant differences in the indicators, because the results of the pre-trial investigation according to the Office of the Prosecutor General are reflected.
Taking into account Fig. 2 in the third quarter of 2020 were sentences at the same time were established decrees, that is, during the period under review 23 decrees on exemption from criminal liability and termination of proceedings were adopted, where most of the issued with the payment of taxes to the budget part. 4 Art. 212 of the Criminal Code of Ukraine, etc. An interesting fact is that the exemption from liability under the decisions of the III quarter 2020 with the payment of tax (compensation for losses) occurred for a total amount of UAH 746 668 680 inclusive with sentences decided in the same period, and awarded -4,133,044.57, that is, it is carried out mainly to ensure voluntary compensation for losses.
We also propose to pay attention to the dynamics of GDP for 2010-2020. In the period from 2010-2014, GDP is in decline, from 2015-2017 there is stability with a deviation of several percent, from 2018-2019 there is a decline again, and in 2020 the dynamics are leveling off (Figure 3). An economy that depends on many factors is at the heart of the state's economic security, so consider Ukraine's economic security rating, Figure 4.
Ukraine improved the indicators in the ranking of freedom of speech and in the ranking of the strongest armies in the world, while the country lost its position in 2020, took 55th place, in 2014 it was 49th place. As reflected by the International Institute for Development Management on the basis of more than 300 criteria. Four aspects of the country's economic life are taken into account: the state of the business environment, the economy and infrastructure, as well as the effectiveness of government.  In 2020, the progress of the state in the ranking of press freedom rose to 96th place, in 2019 -102nd place. At the same time, the global assessment of Ukraine in the ranking decreased.
Since 2014, the country has gradually risen in the ranking of democracy: there were 92 places in 2020 -78. The Economist experts when compiling the rating take into account indicators that are formed into five groups: the activities of the government, the influence of the population on politics, civil liberties, political culture, elections.
Tracking since 2016, the state has been losing ground in the ranking of innovative economies in the world. In 2014, the country took 49th place, and in 2020 -56. In the world ranking of happiness, the positions of Ukraine over the past two years have improved, but so far 123 out of 153.
The level of information and economic crimes remains high, which is characterized by various consequences for the state, companies, citizens than ever before. Every year in Ukraine, the number of victims of cybercrime increases, especially during the Covid-19 pandemic, which adjusted the activities of organizations at the local and state levels, radically changing their working processes (namely, weakening control and increasing vulnerability to information and economic crimes by both employees and third parties). The economic response to the pandemic leads to an increase in legal problems.
Since many segments of the economy are practically stopped due to the COVID-19 pandemic, and unemployment in the country has increased to maximum levels, which leads to corresponding crimes.
Citizens suffer from monetary insolvency, savings are not postponed, debts to banks are growing, unstable psychological dynamics in families, taxation, increasing gender inequality in work, inability to find a job or retrain to another specialty, mass transfer to the on-line platform inclusive education, on a legal basis, there is a possibility of introducing general control over citizens using digital technologies that will track every step, every word of a citizen.
On the basis of the State's current situation, organizations should update measures against crimes. The main anti-fraud measures are: • Define the type of crime to minimize the loss of important information; • Assess risks on a regular basis, depending on the nature of the risks and the scale of changes in the organization, whether internal or external. After all, information is in the public domain that should not be ignored and can lead to significant material or intangible losses; • Strengthen anti-fraud tools with good management practices and regular monitoring • avoiding enrichment through abuse of human values; • Improve the legal framework, platforms and proxy servers, combating illegal content on the Internet; • standardize digital systems to guarantee information security both at the individual level and at the level of state provision of information services; • Develop national digital strategies; • Organize computer literacy courses; • Improve the programme-oriented approach in public financing of social and economic development programs, etc.
However, it is impossible to protect ourselves from information, economic hacking, because "we have created and will destroy it." To minimize such risks to both governments and individual citizens, it is recommended to use the services of cybersecurity specialists.

CONCLUSIONS
Based on the above, all actions of the authorities to prevent information and economic crimes are accompanied by the emergence of more innovative mechanisms for the commission of information and economic crimes. It is necessary to create a unified approach to determining the grounds for classifying unlawful acts as cybercrime, regarding official statistics or reports, which is fully and verifiable to show the state and structure of cybercrime and economic crime, so far it is problematic to assert.
In order to ensure the fundamental development of the state's economy, it is necessary to create an appropriate production base, because the decline in production and its low efficiency are an important reason for the dependence of the Ukrainian economy on foreign markets, that is, its low level of economic security. It is also necessary to pay attention to the issues of criminal proceedings against cybercrime that operate on the old, established practices that do not contribute to the assembly of evidence or to the completion of the decision of the case, establish strict control over the circulation of technical means prohibited or restricted in free civil circulation, Adopt the experience of law enforcement agencies in other countries in this area, pay attention to the stages of passing cases, protect the information database, etc.