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Науковий вісник Національної академії внутрішніх справ

  • Головна
  • Том 30, № 2, 2025

  • Методологія виявлення та криміналістичні особливості розслідування злочинів, повʼязаних з віртуальними активами: порівняльний аналіз міжнародної практики

  • Отримано 29.01.2025,
  • Доопрацьовано 28.04.2025,
  • Прийнято 27.05.2025
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Том 30, № 2, 2025
  • криптовалюта; шахрайство; цифрова криміналістика; деанонімізація; блокчейн
  • https://doi.org/10.63341/naia-herald/2.2025.119
  • Сторінки 119-137

The purpose of this study was to identify the most effective approaches to investigating crimes related to virtual assets based on a comparative analysis of international practices. The study was based on a systematic analysis of legislative acts and regulatory documents. Comparative legal analysis methods were used to study the regulatory approaches of different jurisdictions, a systematic approach was used to study the interrelationships between the elements of the crime prevention system, and a structural-functional study of the role of various actors was conducted. The study revealed a critical lack of a single international definition of virtual assets, which creates gaps in criminal law classification, particularly with regard to Article 209 of the Criminal Code of Ukraine, and procedures for the seizure and confiscation of assets in cross-border cases. It was found that the greatest investigative effectiveness is achieved through the multi-level integration of proactive approaches to monitoring virtual asset service providers, reactive measures by law enforcement agencies, the use of specialised software such as Chainalysis, TRM Lab, Crystal Blockchain, and Elliptic for blockchain analysis, and open intelligence methods. The study systematises specific forensic indicators of five main types of crimes related to virtual assets, including transaction structuring in money laundering, the use of mixers, promises of unrealistic returns in investment fraud, and links to darknet addresses. A comparative analysis of five key jurisdictions demonstrated a striking diversity of regulatory approaches, ranging from technology-neutral Swiss regulation based on principles to comprehensive regulation of European crypto asset markets with uniform requirements for crypto asset service providers. The practical significance of the results obtained lies in the possibility of developing effective mechanisms for international cooperation in the investigation of cross-border crimes related to virtual assets

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