КОРУПЦІЯ ЯК СИСТЕМНА ПРОБЛЕМА ФІНАНСОВОЇ БЕЗПЕКИ В УКРАЇНІ

Abstract

The article substantiates the need for a systematic analysis of the phenomenon of corruption in business. The evolution of the concept of «corruption» from the general understanding as an anti-moral social phenomenon to its analysis through a political, socio-economic and legal prism is studied. The author made a comprehensive analysis of Ukraine's anti-corruption position in recent years. The dynamics of change of the international index of perception of corruption in Ukraine is investigated. It is also considered how the indicator of corruption control in the legal and political sub-index of the International Property Rights Index (IPRI) has changed. In addition, the dynamics of change in the bribery risk index in Ukraine is analyzed. The author also reveals the peculiarities of the relationship between the state and business and the presence of cases of corruption in them by analyzing the results of a survey of representatives of business entities. The article proposes a classification of corrupt actions in business by the following characteristics: the subject, type and frequency of corrupt actions, the initiator of corrupt actions. The author describes the corrupt relationships of employees with contractors, in particular when paying for products with forged documents, when receiving / providing products in violation of quality standards, when concluding knowingly unfavorable financial agreements, when concluding fictitious non-commodity agreements, criminal inaction under improper execution of agreements, upon receiving additional loyalty. The need to combat corruption has led to the development of an organizational model for the implementation of anti-corruption policy in enterprises, which includes the preparatory stage, assessment of the anti-corruption position of the enterprise and the implementation of anti-corruption measures in the enterprise. The article also identifies the principles that must be followed in the implementation of anti-corruption policy at the state level and business units. Among the national principles it is proposed to take into account the following: clarity of anti-corruption legislation, transparency and consistency of government action in the field of anti-corruption, efficiency of law enforcement and judicial systems, irreversibility of punishment for corruption, compliance of domestic anti-corruption legislation with international law, media impartiality citizens. At the enterprise level, it is recommended to adhere to the following principles of anti-corruption policy: compliance of the company's anti-corruption policy with anti-corruption legislation, documentation of anti-corruption measures at the enterprise, accessibility of anti-corruption principles to employees and partners, ensuring confidentiality in informing employees. who provided information on cases of corruption, a personal example of zero tolerance for corruption on the part of the owners and the head of the enterprise, the irreversibility of punishment for corruption.