Open AccessForms of committing corrupt abuses of public finances and ways to counteract them in Ukraine
Author(s) -
Volodymyr Viktorovych Sukhonos,
Ludmila Pavlenko,
Олена Валентинівна Крухмаль,
Alla Ivanovska,
Dmytro Maletov
Publication year - 2021
Publication title -
revista amazonía investiga
Language(s) - English
Resource type - Journals
ISSN - 2322-6307
DOI - 10.34069/ai/2021.39.03.14
Subject(s) - embezzlement , misappropriation , money laundering , language change , legislature , population , procurement , law and economics , political science , law , business , criminal law , sociology , economics , management , art , demography , literature
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.