CORRUPTION RISKS IN THE BUDGET SPHERE AND WAYS TO OVERCOME THEM
DOI:
https://doi.org/10.31713/ve420219Keywords:
corruption, corruption risks, budget sphere, corruption risk management.Abstract
The article considers the concepts of corruption and corruption risks. The main areas of corruption and corruption risks have been identified. Among the large number of interpretations among scholars, there are three main points of view on the concept of "corruption". The main factors influencing the development of corruption by public authorities in the budget process in Ukraine, as well as the economic consequences of corruption are also identified. The means of corruption have been identified. The concept of "corruption" in various spheres is revealed, namely: political and socioeconomic. The types of corruption risks are outlined and the factors of their occurrence and factors of manifestation are determined. There are two groups of corruption risks, namely: institutional and system-wide. The definition of institutional corruption risks and system-wide corruption risks is given. Corruption risks that may adversely affect economic security have been identified. An analysis of ways to minimize and manage corruption risks, taking into account the latest research in the field of anti-corruption activities, provides a definition of corruption risks, clarifies the conditions of corruption risks in Ukraine. It was found that in order to increase the efficiency of budget policy formation, the key reserve is to improve staffing,formulation and implementation of budget policy while minimizing corruption risks in the budget sphere, and proposed measures to minimize corruption risks. Areas in which public stakeholders should have a preventive influence on the social preconditions of corruption among civil servants are highlighted.The priority measures on minimization of corruption risks are offered, the basic directions on minimization of corruption risks in budgetary spheres are also allocated and the basic components of jurisdictional activity of public authorities for prevention of corruption risks are established. The objective necessity of overcoming corruption in Ukraine is substantiated and the consequences of its spread are given.References
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