FINANCIAL CONTROL AS AN EFFECTIVE MECHANISM OF FIGHTING CORRUPTION IN UKRAINE

Abstract

Financial control is of great importance in solving the problems of corruption in the economic sphere of our country. Effective financial control is a tool for reducing corruption risks, and therefore there is a growing need for a comprehensive study of the concept of control at the state and non-state levels, the role of financial control subjects in anti-corruption processes. Therefore, the purpose of this study is to reveal the theoretical and applied principles of financial control as an effective tool for fighting corruption in Ukraine, to identify the main factors affecting its effectiveness. The study is aimed at evaluating modern anti-corruption practices, identifying their weaknesses and problems that prevent the successful implementation of control measures. Applying systemic and retrospective approaches, the method of statistical and comparative analysis, studying regulatory and scientific sources, the work proves that control measures are strategically important for improving anti-corruption mechanisms, but the key issue remains the effectiveness of their implementation. It is substantiated that an important aspect in improving financial control is the involvement of international experts and relevant organizations in the control process to provide recommendations on improving effective anti-corruption mechanisms. Attention is also focused on the need to develop measures in the field of control, which are aimed at increasing the social responsibility of citizens, popularizing ethical standards to change the public attitude to corruption. It is noted that in order to effectively fight corruption in Ukraine, it is necessary to implement a comprehensive approach, which includes raising the legal awareness of the population, ensuring transparency in the activities of state bodies, as well as close cooperation between state financial control bodies, the judicial system and the public. This is the only way to create conditions for real changes in the state administration system and achieve significant success in the fight against corruption. The results of this study make it possible to continue the scientific search for the improvement of the theory and practice of financial control, the development of more effective strategies in terms of control subjects' fight against corruption, which will generally contribute to the financial security of Ukraine.