Forms of committing corrupt abuses of public finances and ways to counteract them in Ukraine
Keywords:
corruption, corruption criminal offencesformsofcorruptabuses, publicfinances, ways to counteractcorrupt abuses.
Abstract
The purpose of thearticleis a comprehensiveanalysis of forms of committingcorrupt criminal abuses, thesubject of whichispublicfinance. Theobjectis social relations in thefield of publicfinance and financialsecurity. Theauthorsemphasizetheimportance of studyforbuilding a stableeconomy and counteractingfinancialthreats.The article analyzes various definitions of the essence of finance and public finance. To achieve this goal, authors used such methods: logical, documentary analysis, logical-semantic, system-structural, formal-legal. The forms of corruption abuse, the subject of which is public finance were outlined: abuse in the field of public procurement, money laundering in the field of public finance, embezzlement and misappropriation, abusing a position of authority. Two directions of counteraction to the specified forms of infringements were offered. Today Ukraine is still one of the most corrupted.Abuses in the field of public finance are especially deleterious, as they reduce the economic potential of the state, the financial well-being of the population and create a negative image on the international stage. Taking into account the level of legislative regulation, legal awareness, legal culture and education of the population of Ukraine was proposed to combat corruption in two main areas.
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References
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Winer, S. L. (2002). Introduction: The Role of Political Economy in the Theory and Practice of Public Finance – Selected Contributed Papers from the 57th Congress of the International Institute of Public Finance. International Tax and Public Finance 9, 327–329. https://doi.org/10.1023/A:1016512202522
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Yushko, S.V. (2018). Financial Scams And Abuse In The Field Of Public Procurement And Ways To Combat Them. Modern Problems of Economy and Entrepreneurship, № 21, 118-125.
Altsyvanovych, O.V., & Tsymbalenko, Ya.Yu. (2018). Theoretical and categorical analysis of the concept of public procurement and corruption risks in their implementation in Ukraine. Aspects of public administration, № 9, pp. 92-103. Recovered from: http://nbuv.gov.ua/UJRN/aplup_2018_6_9_12.
Baranov, R.O. (2015). Modern schemes of money laundering in the world and in Ukraine. Aspects of public administration, № 7-8, 62-69. Recovered from http://nbuv.gov.ua/UJRN/aplup_2015_7-8_10.
Bondarenko, O., Reznik, O., Yevgen, G., Andriichenko, N., & Stohova, O. (2020). Participation of Ukraine in International Cooperation against Corruption. Amazonia Investiga, 9(29), 407-416 https://doi.org/10.34069/AI/2020.29.05.45
Bös, D. (2003). Introduction: Public versus Private Sectors in Public Finance - Selected Papers from the 58th Congress of the International Institute of Public Finance. International Tax and Public Finance 10, 313-315 https://doi.org/10.1023/A:1024672221561
Carlin, M. I. (2015). Local payments in the system of public finance of Ukraine. Scientific notes of the National University "Ostroh Academy", Vol. 28, 280-286.
Chen, A.H., & Siems, T.F (2004). The effects of terrorism on global capital markets. European Journal of Political Economy, 20(2), pp. 349-366.
Church, J. R. (2000). Industrial organization: A strategic approach. Calgary : McGraw Hill.
Council of Europe (2005). Council of Europe Convention on Laundering, Search, Seizure and Confiscation of the Proceeds from Crime and on the Financing of Terrorism, No. 198. Warsaw, 16.V.2005. Recovered from https://rm.coe.int/168008371f
Dmitriev, O., & Novikov, S. (2019). Concept of organization and functioning of integrated electronic infosphere of reporting on R & D works’ results. Amazonia Investiga, 8(21), 87-95. Retrieved from https://amazoniainvestiga.info/index.php/amazonia/article/view/50
Dumchikov, M., Kononenko, N., Batsenko, L., Halenin, R., & Hlushchenko, N. (2020). Issues of regulating cryptocurrency and control over its turnover: international experience. Amazonia Investiga, 9(31), 10-20. https://doi.org/10.34069/AI/2020.31.07.1
Dymchykov, М. О., & Repin, D. A. (2020). Legalization of Proceeds of Crime Through Virtual Currency (Crypto Currency): Criminological and Criminal Aspect. Journal of Eastern European Law, 82, 32-37. http://doi.org/10.5281/zenodo.4665953
Ferenc, A. (2020). Procurement abuse: where to appeal? Transparency International Ukraine. Recovered from https://ti-ukraine.org/blogs/zlovzhyvannya-u-sferi-zakupivel-kudy-zvertatysya/
Focsha, L. V. (2014). Public funds: concepts, features and legal nature. Scientific Bulletin of the International Humanities University, № 10-1, pp. 162-164.
Knack, S., & Philip, K. (1997). Does Social Capital Have an Economic Payoff? A Cross-Country Investigation. The Quarterly Journal of Economics, 112(4), 1251-1288
Melnikov, O. S. (2013). Some ways to optimize e-procurement in Ukraine. Economy and State, № 9, 125–128.
Melnikov, O. S. (2016). Ways to combat corruption in the field of public procurement. Actual problems of public administration, № 1. 44-49. Recovered from http://nbuv.gov.ua/UJRN/apdy_2016_1_9.
Mezentsev, K., & Mezentseva, N. (2017). View of cities from everywhere. Economic and social geography, Vol. 78, 66-69. Recovered from: http://nbuv.gov.ua/UJRN/esg_2017_78_12.
Rosfinmonitoring (2019). National assessment of risks of legalization (laundering) of proceeds from crime in 2017-2020. The main conclusions. Public version. Recovered from http://org-rsa.ru/upload/Ozenka_riskov.pdf
Politova, A. S. (2020). Appropriation, misappropriation of property or taking it by abuse of office as a corruption crime. Implementation of State Anti-Corruptionpolicies in the International Dimension Materials V International Scientific and Practical Conference (Kyiv, December 9-10, 2020) Recovered from http://elar.naiau.kiev.ua/bitstream/123456789/17881/1/%D0%9A%D0%BE%D1%80
%D1%83%D0%BF%D1%86i%D1%8F_%D0%A7%D0%B0%D1%81%D1%82%D0%B8%
D0%BD%D0%B0_2_%D0%92%D0%95%D0%A0%D0%A1%
D0%A2%D0%9A%D0%90.pdf
Reznik, O. M. & Bondarenko, O. S. (2020). Criminal-legal characteristic of objective signs of legalization (laundering) of proceeds from crime. Law and society, № 2, 133–139. DOI https://doi.org/10.32842/2078-3736/2020.2-3.21
Shkolnyk, I.O., & Savchenko, T.G. (2018). Transparency of public finances – anti-corruption: monograph: Sumy: Yaroslavna Publishing House.
Shrabani S., & Kunal, S. (2021). The corruption–growth relationship: does the political regime matter? Journal of Institutional Economics, 17, 243–266. doi:10.1017/S1744137420000375
Shulga, T., Perepelytsia, M., Duravkin, P., & Sharenko, M. (2019). International standards in the system of financial monitoring of Ukraine: issues of implementation. Amazonia Investiga, 8(19), 266-277. Retrieved from https://amazoniainvestiga.info/index.php/amazonia/article/view/228
Taran, V. (2016). Honest budget. What it should be. Economic truth. Recovered from https://www.epravda.com.ua/columns/2016/03/25/586773/
United Nations (2005). United Nations Convention against Corruption. Recovered from https://www.unodc.org/documents/brussels/UN_Convention_Against_Corruption.pdf
Utkina, M. S. (2016). Principles of the financial system of Ukraine. Scientific Bulletin of Uzhgorod National University, 41(2), 78-81. Recovered from http://nbuv.gov.ua/UJRN/nvuzhpr_2016_41(2)__20
Utkina, M. S. (2020) Legal Status of Subjects of Primary and State Financial Monitoring in the Field of Combating Legalization Of Income Received. Legal Horizons, № 23. 73-77.
Winer, S. L. (2002). Introduction: The Role of Political Economy in the Theory and Practice of Public Finance – Selected Contributed Papers from the 57th Congress of the International Institute of Public Finance. International Tax and Public Finance 9, 327–329. https://doi.org/10.1023/A:1016512202522
Yagodin, R. S., & Volkov, P. A. (2017) Anti-corruption. Leningrad Law Journal, № 2(48). Recovered from https://cyberleninka.ru/article/n/protivodeystvie-korruptsii
Yushko, S.V. (2018). Financial Scams And Abuse In The Field Of Public Procurement And Ways To Combat Them. Modern Problems of Economy and Entrepreneurship, № 21, 118-125.
Published
2021-05-05
How to Cite
Sukhonos, V., Pavlenko, L., Krukhmal, O., Ivanovska, A., & Maletov, D. (2021). Forms of committing corrupt abuses of public finances and ways to counteract them in Ukraine. Amazonia Investiga, 10(39), 149-158. https://doi.org/10.34069/AI/2021.39.03.14
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