Про причини злочинів, що посягають на встановлений порядок використання бюджетних коштів

Abstract

У статті акцентується увага на доцільності належного нормативно-правового забезпечення економічної діяльності країни як необхідній умові запобігання злочинам економічної спрямованості. Звернено увагу на необхідність вжиття заходів щодо відшкодування збитків, завданих державі крізь призму причин злочинів, що посягають на встановлений порядок використання бюджетних коштів.

The article focuses on the expediency of proper legal and regulatory support for the country’s economic activity as a necessary condition for the prevention of economic crimes. The author has paid an attention to the necessity of taking measures for the reimbursement of losses caused to the state. He has stated that the fundamental transformations and reforms that are carried out in Ukraine in all spheres of state and social life, the formation of a legal state is inextricably linked with the strengthening of the rule of law, especially in the sphere of economic relations. The economic power of the state, the welfare of its citizens depends on the state of enforcement of economic laws in the implementation of economic relations, including the use of budgets. One of the key issues in preventing economic crimes remains the effectiveness of state regulation and control over economic activity. Its legal support needs substantial improvement. In order to intensify the actors’ activities of combating crimes, wages should be organized on the basis of actual work results and actual load of law enforcement and controlling officers, and to improve the guarantees of their burden and social protection. The organization of the prevention of crimes related to the illegal use of public funds requires an integrated and systematic approach, since the study of the structure of crime shows that criminal offenses are mostly taken only by those who commit theft of public funds in small amounts, and the number of such persons is constantly increasing. The competence of the National Police in the context of the prevention of crimes committed with the use of public funds should primarily be aimed at inspection of compliance of the current budgetary legislation by local self-government and public administration, and performing the functions entrusted to them by the above mentioned authorities to ensure compliance with budget law requirements and in the course of their activities with the fulfillment of their own duties.