Forms of committing corrupt abuses of public finances and ways to counteract them in Ukraine

• Autores: Volodymyr Sukhonos, Ludmila Pavlenko, Olena Krukhmal, Alla Ivanovska, Dmytro Maletov
• Localización: Revista Amazonia Investiga, ISSN-e 2322-6307, Vol. 10, Nº. 39, 2021, págs. 149-158
• Idioma: inglés
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• Resumen

  • 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.