PROBLEMS OF IMPLEMENTING FINANCIAL CONTROL AS A TOOL FOR EXPOSING CORRUPT PERSONS INFILTRATED INTO GOVERNMENT STRUCTURES
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Abstract
The article identifies the organizational and legal problems of implementing financial control as a tool for detecting corrupt persons infiltrated into government structures. It is substantiated that the current legislation of Ukraine contains normatively formalized financial control procedures, in particular the control and verification of declarations, selective lifestyle monitoring of declaration subjects, additional financial control measures, and cooperation between the Asset Recovery and Management Agency and the National Agency on Corruption Prevention regarding the detection of unjustified assets. It has been established that the effectiveness of these procedures is limited by the fragmentation of interagency information exchange, the complexity of access to certain types of information, problems in establishing the actual ownership of assets concealed through third parties, corporate structures, foreign jurisdictions, or financial transactions protected by banking secrecy and financial monitoring confidentiality regimes. It is concluded that financial control may serve as an effective preventive and detection instrument provided that the procedures of the National Agency on Corruption Prevention are combined with properly regulated interaction between the National Agency on Corruption Prevention, the Asset Recovery and Management Agency, the State Financial Monitoring Service, the National Anti-Corruption Bureau, the State Bureau of Investigation, the Security Service of Ukraine, and prosecution authorities. Directions for improving the financial control mechanism are proposed through the development of risk-oriented analytics, electronic information exchange, procedural safeguards for the use of restricted-access information, and normative regulation of interagency coordination.
How to Cite
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corrupt persons, infiltration, anti-corruption legislation, financial control, organized crime
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