№ 12/2020

Fìnansi Ukr. 2020 (12): 7–20https://doi.org/10.33763/finukr2020.12.007

PUBLIC FINANCE MANAGEMENT

IVANYTSKA Olga ¹

¹National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”
OrcID ID : https://orcid.org/0000-0001-5505-8849

Financial and institutional mechanisms for ensuring the implementation of anti-corruption policy

The article identifies areas for anti-corruption policy implementation, in particular the formation of responsibility centers for anti-corruption actions. International documents regulated in particular financial and institutional mechanisms for enforcement response to bribery, corruption and related fraud are analyzed. The types and kinds of anti-corruption institutions are defined, in particular, the bodies that prevent corruption, in performing the functions of prevention; institutions that specialize in the fight against corruption through law enforcement and implementation of human rights functions. The principles of creation of specialized institutions endowed with certain powers and resources for their application are determined. Based on the analysis of the experience of anti-corruption policy of a number of European countries, it is established that the conditions for successful steps towards launching a financial and institutional mechanism for implementing anti-corruption policy are: creation of centers of responsibility for reducing corruption; giving such centers real independence and autonomy; providing them with the necessary financial, technical, personnel, information and other means and achieving autonomy in their use; establishing criteria for evaluating the effectiveness of such institutions; the choice of means to encourage the heads of specialized institutions for the achieved indicators of prejudice, disclosure, prosecution of perpetrators of corruption; setting rules for prosecuting employees for improper performance of duties. The dynamics of changes in the Corruption Perceptions Index in the European countries studied is analyzed. It has been proved that there is no strong between the budget of specialized institutions, whose activities were aimed at preventing corruption, and the Corruption Perceptions Index. The necessity of forming a system of ethical values in the society and observance of the concept of organizational integrity, which recognizes the inadmissibility of corrupt acts, is determined.

Keywords:corruption, anti-corruption policy, anti-corruption institutions, prevention of conflict of interests, Corruption Perceptions Index, integrity

JEL: E61, G18, H10, H61

IVANYTSKA O. . Financial and institutional mechanisms for ensuring the implementation of anti-corruption policy / O. . IVANYTSKA // Фінанси України. - 2020. - № 12. - C. 7-20.

Article original in Ukrainian (pp. 7 - 20)

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