ДЕКЛАРУВАННЯ – ОДИН ІЗ ШЛЯХІВ ЗАПОБІГАННЯ КОРУПЦІЇ: АДМІНІСТРАТИВНО-ПРАВОВИЙ АСПЕКТ
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Date
2019
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Abstract
Автором у статті охарактеризовано адміністративно-правовий аспект процесу декларування, висвітлено цей процес як один із важливих шляхів запобігання корупції в державі. Названо місце України в рейтингу «Індекс сприйняття корупції» розроблений Transparency International. Висвітлено стратегію державної політики України щодо протидії та запобігання корупції, надано перелік суб’єктів декларування. The author characterizes the administrative and legal aspect of the declaration process in the article, highlights this process as one of the most important ways to prevent corruption in the state. There was noticed the place of Ukraine in the rating “Corruption Perception Index” was developed by Transparency International. The strategy of the state policy of Ukraine on countering and preventing corruption is highlighted, a list of subjects of declaration is given. The opinion is highlighted that this step contributes to the transparency of financial revenues of state officials of their income, reduces the risk of corruption offenses by them. The legal framework in the context of the declaration of income and property status of Ukrainian citizens is analyzed. The analysis was carried out: of the Constitution of Ukraine and indicated that the declaration is a requirement of the state; The tax code of Ukraine and specifically presents cases where taxpayers are required to submit a tax return; Instructions for filling out a tax return on property status and income and a calendar year has been clarified for taxpayers; Code of Ukraine on administrative offenses and highlights the range of offenses related to e-declaration, for which administrative responsibility arises; The Criminal Code of Ukraine lists the articles where the motives for declaring income fall into the category of corruption crimes and for which criminal liability is provided; The Law of Ukraine “On Prevention of Corruption” and named cases for which disciplinary liability is provided. It is noted that the Unified State Register of Declarations of Persons (electronic declaration system) has been created and is already functioning in Ukraine.
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корупція, декларування, нормативно-правове поле, суб’єкти декларування, декларація про свій майновий стан та доходи, протидія корупційним проявам, corruption, declaration, legal framework, subjects of declaration, declaration of property status and income, anti-corruption manifestations