ECONOMIC ASPECTS OF COMBATING CORRUPTION IN UKRAINE

Corruption in Ukraine has been widespread since the country's independence and remains one of the destructive factors for economic development. The traditional way to combat this problem in Ukraine has been the adoption of various laws and regulations, as a result, today there are more than a hundred such acts, which in general do not significantly affect the current situation. No less important problem is the specifics of the perception of corruption in Ukraine, in some areas it is considered almost the norm. The article aims to study the relationship between the spread of corruption in Ukraine and the movement of shadow financial flows, as well as to develop recommendations on ways to minimize the role of corrupt revenues as a source of capital formation. The article describes the types of liability for corruption crimes provided by the current legislation of Ukraine, describes the areas of the economy where corruption is greatest, and leads to a significant reduction in the efficiency of their operation. The dynamics of the corruption perception index in Ukraine were analyzed in comparison with a number of other countries, which allowed determining its slow downward dynamics. The decisive role of corruption as one of the key factors of illicit enrichment of public figures and the formation of shadow capital, in general, has been identified, and the effectiveness of law enforcement efforts to combat corruption has been described. The system of anti-corruption measures should be comprehensive and include some measures both to punish crimes and to create financial barriers to the movement of shadow financial flows and the legalization of proceeds from corruption. The implementation of an effective anti-corruption policy is largely related to the use of economic methods to combat this phenomenon, including increased transparency in tax and customs spheres, market management methods of state-owned enterprises and the land market, and revision of approaches to remuneration of civil servants. An equally important role in such a system should be played by information policy, which is designed to raise awareness of market participants about their rights and to form a clear negative perception of corruption in society.