CONDITIONS AND MECHANISMS FOR EFFECTIVE PREVENTION OF CORRUPTION IN UKRAINE

The content of systemic network structuring of corruption as an institution of absolute anti-social orientation is revealed. Attention is paid to the conceptual purity of the categorical apparatus, in particular, the concepts of “corruption” and “bribery” are distinguished. The characteristics of personalized and corporate-associated subjects of corruption are given, the content of modern forms and characteristic varieties of the object of corruption bribery is revealed. A differentiated list is given and the content of specific markets of “corruption services” operating within the general “black” market of Ukraine is revealed. The socio-economic origins are shown and the nature of personal and corporate interests of the subjects, the bearers of corruption relations, is revealed. The real spectrum of destructive anti-social consequences of the synergy of the binary union of the “institution of corruption” with the “institution of the criminal “black” economy” is determined. There are three basic blocks of criminal economic activity: i) criminal trade; ii) provision of criminal services; iii) criminal violation of the rules of economic and commercial activity. On the basis of the generalized experience of the USA the necessary conditions are defined and suggestions are given concerning formation of organizational-economic and economic-legal anti-corruption mechanisms. It is proven that overcoming corruption is impossible without abolishing the legal principle of “presumption of innocence” in the field of confirming the legitimacy of taxpayers' incomes, who are obliged to provide comprehensive information proving the legitimacy of the sources of personal and family real estate. The conditions for ensuring an effective order in the field of accounting and control of the completeness of citizens ’compliance with tax obligations on the basis of improving the mechanism of income declaration and state-market accounting of real estate of the population of Ukraine are determined. In the context of critical remarks on the mistakes made over the past five years, proposals are made to improve the organizational-economic framework for declaring annual income, as well as socially just and anti-corruption legalization of wealth, property and capital of individuals by providing fair compensation to the state treasury for losses caused to the budget during the period of independence of Ukraine.