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.


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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Author Biographies

Volodymyr Sukhonos, Sumy State University, Ukraine.

Doctor of Juridical Sciences, Professor, Department of Fundamental Jurisprudence and Constitutional Law, Sumy State University, Ukraine.

Ludmila Pavlenko, Sumy State University, Ukraine.

PhD in Economics, Associate Professor, Senior Lecturer, Department of Finance, Banking and Insurance, Sumy State University, Ukraine.

Olena Krukhmal, Sumy State University, Ukraine.

PhD in Economics, Associate Professor, Senior Lecturer, Department of Finance, Banking and Insurance, Sumy State University, Ukraine.

Alla Ivanovska, Leonid Yuzkov Khmelnytskyi University of Management and Law, Ukraine.

PhD in Law, Professor of the Department of Constitutional, Administrative and Financial Law, Leonid Yuzkov Khmelnytskyi University of Management and Law, Ukraine.

Dmytro Maletov, Sumy State University, Ukraine.

PhD student, Department of Administrative, Economic Law and Financial and Economic Security, Sumy State University, Ukraine.


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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.
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