Scientific and methodological approaches to understanding the concept of corruption in public finances
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 5, Issue
Abstract
Legislative definition of the term «corruption» is analyzed in the article. According to the article two approaches of the definition of the corruption are analyzed – the scientific one and the official one. The analysis of contemporary scientific interpretation of the definition of the corruption, shows that some scientists consider corruption as the identical phenomenon of «the bribe», while others consider the term corruption with the abuse of a person by his position to obtain some benefits that are not always material, but that are intended to meet their own private goals. While analyzing the official approach of the definition of the corruption, we considered the legislative consolidation of this definition at the national and international levels. National legislation defines the definition of corruption in Art. 3 in the Law of Ukraine «On preventing corruption», which is universal, but in contrast to this definition the international law, that is linked and regulated by corruption relations, does not always provide an interpretation of the term «corruption» itself. The authors analyzed 2 groups of international conventions and acts. The first group does not define the interpretation of corruption in general and the second group analyzes the existing international legal acts that define corruption as a socially dangerous phenomenon. It is noted that at the legislative level in Ukraine there is no responsibility for corruption actions of legal entities.
Authors and Affiliations
Alina Hennadiivna Bukhtiarova, Anna Valeriivna Voitovych, Yelyzaveta Viacheslavivna Mordovets
Keywords
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