Corruption is a destructive phenomenon, which causes undesirable consequences for the development of society and the state as a whole.Therefore, the article investigates the theoretical foundations and practical problems of the return of assets obtained as a result of crimes committed in criminal proceedings, defines the purpose, subjects of realization, search objects and stages of such activity. Analyzed the leading international experience in this area of return of assets obtained as a result of crimes committed in criminal proceedings. The legal status, functions and powers of the National Agency of Ukraine for the detection, investigation and management of assets derived from corruption and other crimes as a new subject of such activity are investigated. It has been established that five steps are required to return assets in criminal proceedings.
Keywords: corruption, criminal offense, asset management, financial crime