Дослідження тенденцій виникнення корупції у фіскальних органах

Abstract

У статті досліджено основні причини виникнення корупційних правопорушень у фіскальних органах. Здійснено аналіз корупції як негативного соціально-правового явища.

The article deals with general concepts and causes of corruption offenses implementation with the emergence of the state as a new organizational form of society, the management process is an integral part of the state. The author studied basic mechanisms of combating corruption, in view of their historical evolution and other factors, including the ethical, educational etc. Through analysis of corruption as negative socio-legal phenomenon, found that most corruption offenses occurred in the public authorities. Because the more centralized governance becomes, the more functions centered in officials who used the absolute power and irresponsibility for their own enrichment. It is noted that the formation of the Ukrainian state were established social norms that do not provide for the maintenance of officials by the state budget. The consideration received from the population for the performance of their duties, and the only legitimate source of income. Describing the concept of «corruption» revealed that corruption should be regarded not only as a legal, but also as a social, economic and moral phenomenon, prejudicial to the functionality of the moral and legal relations in society and the state. The article states that in a weak state, the wrongful conduct of officials, corruption is a specific form of relations between government and citizen.