THE SYSTEM OF SUBJECTS OF ANTI-CORRUPTION ACTION IN THE FIELD OF TAXATION AND THE PECULIARITIES OF THEIR ADMINISTRATIVE AND LEGAL STATUS

Abstract

The article emphasizes that combating corruption in the field of taxation
requires a comprehensive approach, which includes institutional reforms,
strengthening the independence of anti-corruption bodies, raising social
standards, educational initiatives and forming political will. Only through a
harmonious combination of these efforts can long-term positive changes be
achieved, the transparency of the tax system be ensured and the prerequisites for
the sustainable development of Ukraine be created.
It is emphasized that an anti-corruption entity is a legal entity, a state
authority, a local government body or another institution authorized to
implement measures aimed at preventing, detecting, investigating and eliminating
the consequences of corruption offenses. The activities of anti-corruption entities
are regulated by legislation that defines their functions, responsibilities,
competence and mechanisms of influence.
It is established that the idea of the effectiveness of anti-corruption entities
is formed in the unity of several key aspects. First of all, this is the presence of
sufficient authority to perform their functions. In particular, independence is
critical to prevent political or administrative influence that could weaken the
work of anti-corruption bodies. It is also important to ensure the transparency of
their activities, which allows the public and international partners to effectively
oversee the activities of these bodies.
It is argued that the system of entities involved in combating corruption is
formed on the basis of a multi-level approach and includes specialized bodies,
such as NABU, NACP, BEB and STS. Each of them has a clearly defined
administrative and legal status, which allows them to effectively perform their
functions.