CORRUPTION RISKS IN BUDGET EXPENDITURES: INTEGRATED APPROACHES TO PREVENTION AND MINIMIZATION
Анотація
Introduction. Corruption has remained a key negative phenomenon for a long time, characteristic of budget expenditures. The need to take systemic measures to prevent this phenomenon is primarily due to the need to increase public confidence in the authorities during martial law and to maintain high level relations with Ukraine's international partners.
The purpose of the article is to develop a set of measures aimed at preventing and minimizing corruption risks in the formation and implementation of budget expenditures in Ukraine.
Results. The main vectors of corruption in the use of budgetary funds in such areas as the national economy, the sociopolitical environment, the supply of public goods, public procurement and budget management are systematized. The author argues that it is expedient to use the following tools to counteract corruption risks at the stage of budget expenditures formation: introduction of the integrity declaration of the initiators of budget expenditures, ensuring transparency of budget planning and inclusiveness of the budget process, which is achieved through the participation of civil society organizations, improvement of the procedures for reviewing and approving the budget, which provide for the possibility of analyzing budget expenditures by nongovernmental think tanks, academic institutions and other organizations. It is emphasized that the main efforts to counteract corruption risks at the stage of budget execution should be made in the direction of improving risk-oriented state financial control, improving the antimonopoly response to abuses in the field of budget spending, and increasing the transparency and publicity of the use of budget funds.
Conclusions. Successful counteraction to corruption risks in the area of budgetary funds use is possible only if an integrated approach to preventing and combating corruption is applied at all stages of formation and implementation of budgetary expenditures.
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West Ukrainian National University