Corruption risks in financial management of territorial communities in the context of the Russian-Ukrainian war

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Corruption is one of the most serious problems that negatively affects the functioning of cities, towns and villages. It leads to an inefficient distribution of financial resources, an artificial increase in expenditures of the budgets of territorial communities, and a deterioration in the quality of life of the population. Corruption also creates unequal conditions for doing business, which hinders economic growth and development. The results of the research showed that in the conditions of the russian-Ukrainian war, corrupt abuses of local self-government bodies can threaten national security and defense, because part of local finances is spent on critical needs of our time, such as the army and infrastructure restoration. Corruption schemes in the management of the finances of territorial communities for the period 2023–2024 were analyzed. They are related to the overestimation of the cost of public procurement, abuse of official position, inefficient use of budget funds and communal property, use of «gasket companies», manipulations with land, etc. It has been established that corruption risks of local self-government bodies cause significant financial losses. It is emphasized that in Ukraine, a significant number of bodies and institutions are involved in the fight against corruption in the management of the finances of territorial communities, including the prosecutor's office, law enforcement and control bodies, public organizations, etc. Despite their complex systemic work, combating this phenomenon continues to be an urgent problem. Based on the results of the analysis of corruption risks, its prevalence and consequences, it is proposed to implement effective anti-corruption measures aimed at strengthening control over the distribution and use of financial resources, which provide for the detection and prevention of corrupt actions. It has been established that the best results in overcoming corruption in managing the finances of territorial communities can be achieved through anti-corruption education. Despite the fact that the war started by russia has a negative impact on society, undermining social cohesion and stability, in general, a favorable moral background has been formed today for public condemnation of corruption.