ELECTRONIC DECLARATION IN THE SYSTEM OF PROVIDING FINANCIAL CONTROL OF PERSONS AUTHORIZED FOR FUNCTIONING OF STATE AND LOCAL GOVERNMENT

  • Natalia Malynovska Petro Mohyla Black Sea National University http://orcid.org/0000-0003-0861-603X
  • Alona Nepomniushcha Bashtanka district state administration of Mykolaiv region
Keywords: electronic declaring; electronic declaration; financial control; persons authorized to perform the functions of the state and local government; Bashtanka district state administration of Mykolaiv region

Abstract

The article deals with electronic declaring as a manifestation of technical assistance in empowering the state to strengthen financial control measures for persons authorized to perform state and other functions equivalent to them; the functionality of electronic declaration in the system of financial control of persons authorized to perform the functions of the state and local government is analysed; the practice of implementing measures of financial control of persons authorized to perform the functions of the state and local government on the example of the Bashtanka district state administration of the Mykolaiv region.The essence, content and purposes of electronic declaration are characterized, and the evolution of understanding and technological implementation of this process in some countries is traced.It is emphasized that electronic declaration is the disclosure of information about their income, property, securities, assets, other corporate rights, financial obligations, expenses, transactions and more. Its legal regulation is implemented by the Law of Ukraine "On Prevention of Corruption" of October 14, 2014, which defines the legal and organizational principles of functioning of the system of prevention of corruption in Ukraine, the content and the procedure of application of preventive anti-corruption mechanisms, rules for elimination of consequences of corruption offenses.It is concluded that the electronic declaration system is a tool that can improve the efficiency and controllability of our country, since such a system will help eliminate corruption risks in the work of civil servants, positively affect their work and will allow them to increase their authority.Functionality of electronic declaration in the system of financial control of persons authorized to perform the functions of state and local government is analysed. It has been investigated that financial control is carried out using specific organizational legal forms and methods by public authorities and is aimed at providing financial discipline to public officials, to detect offenses and take measures to influence offenders, to identify the causes and conditions contributing to these offenses, measures to eliminate them.The measures for financial control of public persons are distinguished: checking of electronic declarations; monitoring of declarants' lifestyle; special screening of candidates for certain positions; integrity check; control over ensuring openness of information; control over openness of activity of state authorities.The practice of implementation of measures of financial control of persons authorized to perform the functions of the state and local government (on the example of Bashtanka district state administration of Mykolaiv region) is generalized. It is found out that in Bashtanka district state administration responsible for prevention and detection of corruption has been appointed head of the sector of interaction with law enforcement agencies, defense and mobilization work of the apparatus of the state state administration, whose tasks and responsibilities are related to issues of state administration.The timeliness of filing by state officials of the establishment of the district state administration and its structural subdivisions of the declarations of the persons authorized to perform the functions of the state in 2017-2019 is analysed.It is concluded that the analysis of financial control of civil servants of the Bashtanka district state administration showed a clearly formed scheme of actions for verification of electronic declarations and well-established cooperation of public authorities in responding promptly to violations of legislative requirements.It was noted that the launch of the new regime for declaring public servants was recognized as a significant step forward, and the system of declaring itself is considered one of the most progressive in the world. At the same time, the implementation of electronic declarations in practice has revealed a number of significant challenges that may affect the effectiveness of this tool and its effectiveness in combating corruption in Ukraine.It is emphasized that the system of electronic declaration in general can produce the expected result only when in practice each of its components will function properly: there will be a high quality legal framework; the register of declarations shall be unimpeded and properly operated; the subjects of the declaration will have sufficient knowledge of the requirements of the declaration and will understand its purpose; NACP will exercise its authority fully and objectively; law enforcement agencies will effectively conduct pre-trial investigations of identified offenses.

References

1. Bezzub, І. (2016) Vprovadzhennja elektronnogo deklaruvannja dohodіv derzhposadovcіv v Ukrainі [The introduction of electronic declaration of income of State officials in Ukraine] [Tekst] / І. Bezzub // Gromadska dumka pro pravotvorennja. – 2016. – № 4. – S. 10–11. [in Ukraine]
2. Chernenko, І. V. (2017) Elektronne deklaruvannja jak novіtnіi іnstrument borotby z korupcіeju v Ukrainі [Electronic declaration as the newest tool of the fight against corruption in Ukraine] [Elektron. resurs] / І. V. Chernenko // Naukovyi vіsnyk Hersonskogo derzhavnogo unіversytety. - 2017. – Vypusk № 2. – S. 59-62 - Retrieved from : http://www.lj.kherson.ua/2017/ pravo02/ part_2/18.pdf. [in Ukraine]
3. Davydova, T. O. (2014) Fіnansovyi kontrol jak zasіb protydіi korupcіi [Financial control as a means of combating corruption] [Elektron. resurs] / T. O. Davidova // Naukovyi vіsnyk Uzhgorodskogo nacіonalnogo unіversitetu. Serіja : Pravo. - 2014. - Vip. 29 (2). - S. 127-130. - [Elektron. resurs]. – Retrieved from : http://nbuv.gov.ua/ UJRN/nvuzhpr_2014_29(2). [in Ukraine]
4. Deklaracii aktivov dlja gosudarstvennyh sluzhashhih: instrument dlja predotvrashhenija korrupcii [Declaration of active for sovereign servants: Korrupcii OECD (2011), Asset Declarations for Public Officials: A Tool to Prevent Corruption]: (Russian version), OECD Publishing. [Elektron. resurs]. – Retrieved from : http://dx.doi.org/9789264118799.[in Ukraine]
5. Gorobchishina, S. (2017) E-deklaruvannja: domashne zavdannja antikorupcіi [E-declaration: Anti-corruption homework] [Tekst] /S. Gorobchishina, A. Duda // UNCPD, Research Update. - 2017.-№11(763). - Retrieved from: http://www.usipr.org.ua/index.php. [in Ukraine]
6. Konvencіja Organіzacіi Obednanyh Nacіi proty korupcіi [United Nations Convention against Corruption] [Elektron. resurs]. – Retrieved from : https://zakon.rada.gov.ua/laws/show/995_c16. [in Ukraine]
7. Lapshin, S. (2018) Vykoristannja dosvіdu E-deklaruvannja krain ЄC z metoju udoskonalennja zakonodavstva Ukrainy y sferі borotby z korupcіeju [Using the E-declaration experience of the EU countries to improve the legislation of Ukraine in the area of anti-corruption] [Tekst] / S.Lapshin // Aktualnі problemy syspіlno-polіtychnyh nauk: zbіrnik materіalіv naukovoi konferencіi. – Vіnnycja, 2018. – S.9-16.[in Ukraine]
8. Macokіn, A. E. (2018) E-deklaruvannja: njuansy dotrymannja zakonodavchyh norm [E e-declaration: The nuances of compliance with legislative norms] [Tekst] /A. E. Macjukіn //Mіsceve samovrjaduvannja. - 2018. - № 3. -S. 41-46.[in Ukraine]
9. Marchenko, V.Ju. (2017) Elektronne deklaruvannja majnovogo stant chynovnykіv v krainah Evropy cherez pryzmy typіv іnformacіjnogo suspіltva [Electronic declaration of property State officials in Europe through the prism of types of information society] [Elektron. resurs] / V.Ju.Marchenko // Molodyi vchenyi. - 2017. - № 3. – S. 545-548. - Retrieved from : http://nbuv.gov.ua/UJRN/molv_ 2017_3_129. [in Ukraine]
10. Novak, A. (2016) Teoretichnі osnovy doslіdzhennja protydіi korupcіjnym projavam y systemі publіchnogo upravlіnnja [Theoretical foundations of the research on countering corrupt manifestations in the public administration system] [Tekst] / A.Novak // Derzhavne upravlіnnja ta mіsceve samovrjaduvannja. - 2016. - Vyp. 1. - S. 29-36. [in Ukraine]
11. Podatkovyi Kodeks Ukrainy [Tax code of Ukraine] // Vіdomostі Verhovnoi Rady Ukrainy. – 2011. - № 13-14, № 15-16, № 17. – st. 556. [in Ukraine]
12. Povіdomlennja pro pochatok prohodzhennja perevіrky vіdpovіdno do Zakony Ukrainy «Pro ochyshhennja vlady» [Notification of commencement of inspection under the law of Ukraine "on purification of government"] [Elektron. resurs]. – Retrieved from : http://bashtanka.mk.gov.ua/ua/1416312424/1416560769/ 1416561730/. [in Ukraine]
13. Pro derzhavnu slyzhby [Tekst]: zakon Ukrainy vіd 10.12.2015 № 889-VIII[ On the civil service [text]: Law of Ukraine of 10.12.2015 № 889-VIII] // Vіdomostі Verhovnoi Rady Ukrainy. – 2016. - № 4. - st. 60. [in Ukraine]
14. Pro Nacіonalny polіcіju [Tekst]: zakon Ukrainy vіd 02.07.2015 № 580-VIII [On the national Police [text]: Law of Ukraine of 02.07.2015 № 580-VIII] // Vіdomostі Verhovnoi Rady Ukrainy. – 2015. - № 40-41. – st. 1970.[in Ukraine]
15. Pro ochyshhennja vlady [Tekst]: zakon Ukrainy vіd 16.09.2014 №1682-VII [On purification of power [text]: Law of Ukraine from 16.09.2014 no1682-VII] // Vіdomostі Verhovnoi Rady Ukrainy . – 2014. - № 44. – st. 2978.[in Ukraine]
16. Pro pochatok roboty systemi podannja ta opryljudnennja deklaracіi osіb, upovnovazhenyh na vykonannja funkcіi derzhavy abo mіscevogo samovrjaduvannja: rіshennja Nacіonalnogo agentstva z pytan zapobіgannja korupcіi vіd 10.06.2016 № 2 [On the commencement of the system submission and publication of declarations of persons authorized to perform functions of the state or local self-government: The decision of the National Agency for the Prevention of corruption from 10.06.2016 No. 2] [Elektron. resurs]. – Retrieved from : http://zakon5.rada.gov.ua/laws/show/ z0958-16. [in Ukraine]
17. Pro rozjasnennja shodo zastosuvannja okremych polozhen Zakony Ukrainy «Pro zapobіgannja korupcіi» stosovno zahodіv fіnansovogo kontrolju: rіshennja Nacіonalnogo agentstva z pitan zapobіgannja korupcіi vіd 11.08.2016 №3 [On explanations on the application of certain provisions of the law of Ukraine "on prevention of corruption" regarding financial control measures: the decision of the National Agency for the Prevention of corruption from 11.08.2016 №3] [Elektron. resurs]. – Retrieved from : https://nazk.gov.ua/sites/2019/rozyasnennya_29.12.2018_ 1.pdf. [in Ukraine]
18. Pro sluzhbu v organah mіscevogo samovrjaduvannja [Tekst]: zakon Ukrainy vіd 07.06.2001 [On local self-government service [text]: Law of Ukraine of 07.06.2001] – Retrieved from : http://zakon5.rada.gov.ua/laws . [in Ukraine]
19. Pro zapobіgannja korupcіi [Tekst]: zakon Ukrainy vіd 14.10.2014 №1700-VIІ [On prevention of corruption [text]: Law of Ukraine of 14.10.2014 № 1700-VII] // Vіdomostі Verhovnoi Rady Ukrainy. – 2014. – № 49. – st. 2056. [in Ukraine]
20. Pro zapobіgannja ta protydіj legalіzacіi (vіdmyvannja) dohodіv, oderzhanyh zlochynnym shljahom, abo fіnansuvannju teroryzmy [Tekst]: zakon Ukrainy vіd 14.10.2014 [On prevention and counteraction to legalization (laundering) of income obtained by criminal or financing of terrorism [text]: Law of Ukraine of 14.10.2014 ] .- Retrieved from : http://zakon5.rada.gov.ua/laws [in Ukraine]
21. Pro zatverdzhennja Porjadku perevіrki fakty podannja subektamy deklaruvannja deklaracіi vіdpovіdno do Zakony Ukrainy «Pro zapobіgannja korupcіi» ta povіdomlennja Nacіonalnogo agentstva z pitan zapobіgannja korupcіi pro vypadki nepodannja chy nesvoechasnogo podannja takyh deklaracіi: rіshennja Nacіonalnogo agentstva z pitan zapobіgannja korupcіi vіd 06.09.2016 №19 [On approval of the procedure for verifying the submission of declarations by the subjects in accordance with the law of Ukraine "on prevention of corruption" and notification of the National Agency for Prevention of corruption on cases of failure to submit or untimely submission of such declarations: the decision of the National Agency on Corruption Prevention from 06.09.2016 19] [Elektron. resurs]. – Retrieved from : https://zakon.rada.gov.ua/laws/show/z1479-16. [in Ukraine]
22. Publіchnyi zvіt golovy rajderzhadmіnіstracіi (2019) [Public report of the head of of Rayderzhadministracii] [Elektron. resurs]. – Retrieved from : http://bashtanka.mk.gov.ua/ua/rda/public_zvit/. [in Ukraine]
23. Pіhockyi, V. F. (2018) Derzhavnyi fіnansovyi kontrol [State Financial control] [Tekst] : navch. posіb. / V. F. Pіhockyi, O. M. Pіhocka ; M-vo osvіty і nauky Ukrainy, Nac. un-t «Lvіv. Polіtehnіka». - Lvіv : Vydavnictvo Lvіv'koi polіtehnіky, 2018. - 481 s. [in Ukraine]
24. Rjabchenko, T. O. (2017) Elektronne deklaruvannja jak efektyvnyi zasіb zapobіgannja korupcіi v organah mіscevogo samovrjaduvannja [Electronic declaration as an effective tool for preventing corruption in local self-government bodies] [Elektronnij resurs] / T. O. Rjabchenko // Pravovі gorizonty. - 2017. – Vipusk № 5. - S. 14-19 - Retrieved from : http://nbuv.gov.ua/ UJRN/ln_2017_5_4. [in Ukraine]
25. Sheshotova, O. S. (2018) Vіdpovіdalnіst derzhavnyh sluzhbovcіv za porushennja zakonodavstva shodo e-deklaruvannja [Responsibility of public servants for violation of legislation concerning e-declaration] [Tekst] / O. S. Sheshotova // Publіchne upravlіnnja і admіnіstruvannja v Ukrainі.-2018. - Vyp. № 4. - S. 82-84.[in Ukraine]
26. Shevchuk, O. A. (2014) Derzhavnyi fіnansovyi kontrol : navch. posіb.: [dlja studentіv VNZ] [State financial control ] / O. A. Shevchuk ; M-vo osvіty і nauky Ukrainy, Nac. bank Ukrainy, Un-t bank. spravy. - Kyiv : UBS NBU, 2014. - 418 s[in Ukraine]
27. Shhirska, V. S. (2019) Krimіnalna vіdpovіdalnіst za deklaruvannja nedostovіrnoi іnformacіi [Criminal responsibility for declaring unreliable information] [Tekst] / V. S. Shhirska // Naukovyi vіsnyk Nacіonalnoi akademіi vnutrіshnіh sprav. - 2019. - № 3. - S. 59-64.[in Ukraine]
28. Yedynyi derzhavnyi reestr deklaracіi osіb, upovnovazheniy na vykonannja funkcіi derzhavy abo mіscevogo samovrjaduvannja [Unified State Register of declarations of persons authorized to perform functions of the state or local self-government] [Elektron. resurs]. – Retrieved from : https://public.nazk.gov.ua/.[in Ukraine]

Abstract views: 17
PDF Downloads: 8
Published
2020-04-07
How to Cite
Malynovska, N., & Nepomniushcha, A. (2020). ELECTRONIC DECLARATION IN THE SYSTEM OF PROVIDING FINANCIAL CONTROL OF PERSONS AUTHORIZED FOR FUNCTIONING OF STATE AND LOCAL GOVERNMENT. Public Administration and Regional Development, (7), 186-216. https://doi.org/10.34132/pard2020.07.09