НАПРЯМИ ОЦІНКИ ФАКТОРІВ, ЩО ВПЛИВАЮТЬ НА РІВЕНЬ КОРУПЦІЇ В УКРАЇНІ

Abstract

The article identifies the essence and main components of the level of corruption in Ukraine: the object, the subject, the legislative and regulatory framework for regulating the level of corruption, the factors influencing the level of corruption, the methodology for determining and reducing corruption. The levels of corruption that affect various spheres of financial and economic activity of economic entities and government agencies, namely: large, domestic, national, international, criminal, administrative, large, medium and small, are considered. It is determined that the reduction or increase of corruption in Ukraine is influenced by both negative and positive factors. Factors that have a negative impact on the level of corruption include: financial and economic, regulatory, information and analytical, social, inefficiency of administrative and criminal levers of influence, the impact of "social selfishness", low incomes, distrust of public authorities on issues of corruption prevention, lack of tax benefits and state aid, anti-corruption ignorance of subjects. Positive factors include: improvement of anti-corruption programs of the state, development of the National Agency for Prevention of Corruption and the National Anti-Corruption Bureau of Ukraine, protection of rights of whistleblowers, cooperation with international organizations, creation of the Unified State Register of Corrupt or Corruption Offenses. An analysis of the impact of corruption on the losses associated with illegal fraud schemes, concealment and money laundering at both the international and national levels. It is noted that an important factor hindering the growth of corruption is information, transparency and mandatory declaration of income is a significant positive factor in the anti-corruption system, as well as cooperation of anti-corruption bodies with individuals and legal entities, financial incentives to detect fraudulent schemes in various economic levels.