ABSTRACT
Organized criminal groups continue to understate profits and export finished goods from Ukraine without paying taxes. Ukraine's environment of economic transformation has provided organized criminal groups with ample opportunity to drain Ukraine's resources. Organized crime groups took advantage of Ukraine's period of economic reform to develop methods to drain Ukrainian currency and hide capital resources abroad. The preservation and expansion of Ukraine's capital is an economic necessity. The methods used can be instructive in considering the detection and investigation tactics to combat them. Criminal penetration is endemic to Ukraine's organizational, administrative, legal, and regulatory systems. In order to have successful investigation and prosecutions, a thorough understanding is required of the means by which these crimes are committed. The development of international business relations between Ukrainian and foreign businesses, as well as the development of international networks of Ukrainian emigrants, has provided another system by which Ukrainian businesses can conceal currency abroad.
