Legalization of criminally obtained property: a hackneyed phrase and the improvement of the legislation

Introduction: the paper examines the current situation in the field of countering the shadow economy and the legalization of material assets. The authors argue that, to date, the fight against this type of crime, despite all the measures taken, aimed at creating conditions that complicate the process of legitimizing criminal assets and at identifying and bringing to justice the perpetrators, is not effective enough. In the process of identifying and qualifying socially dangerous acts related to money legalization, many problems arise, including the ambiguity of interpretations of the legal elements of the type of crime in question. The paper reveals the general characteristics of the legalization of property obtained by criminal means and formulates proposals concerning the clarification of their content. The purpose of the study is to consider the specifics of the legalization of property obtained by criminal means and formulate qualification rules that allow distinguishing legalization from other offenses.