ADMINISTRATIVE AND LEGAL TOOLS TO COMBAT CORRUPTION IN THE FIELD OF TAXATION

Abstract

The article emphasizes that administrative and legal instruments are a set of methods, means, mechanisms and procedures used by public administration
bodies to implement the tasks and functions of public administration, comply
with the rule of law, ensure the rights and freedoms of citizens, as well as
implement state policy. They are based on the norms of administrative law and
regulate relations between public authorities, individuals and legal entities.
It is determined that administrative and legal instruments are divided into
several main types. Regulatory instruments include the establishment of rules,
standards and regulations, such as licensing, certification or permitting activities.
Control instruments include means of administrative supervision and control,
such as inspections, monitoring or inspections. Coercive instruments include
measures of administrative influence. Informational instruments are used to
inform citizens, provide advice or warn about possible legal consequences in the
event of a violation.
It was found that among the main administrative and legal instruments for
combating corruption in the field of taxation, measures for preventing, detecting
and prosecuting corruption offenses are distinguished. Corruption prevention is
ensured through electronic declaration of income and property of public servants,
automation of taxation processes and the introduction of modern digital tools,
such as the Electronic Taxpayer's Cabinet. This minimizes contact between
taxpayers and tax authorities, which significantly reduces the risk of abuse.