Approaches to Identifying and Minimizing Corruption Risks in the Provision of Inter-Budget Transfers

The purpose of the article is to determine approaches to identifying and minimizing corruption risks when making decisions on the provision of inter-budgetary transfers from the budgets of public legal entities. In conditions of limited budget resources caused by external and internal factors, the need for timely response to challenges and threats to socio-economic stability, it is a difficult and urgent task to identify sources that reduce the effectiveness of decisions, including corruption.

1. Corruption perceptions index. Transparency International. – URL: https://www.transparency.org/en/cpi/2022 (дата обращения: 06.06.2023).

2. Worldwide Governance Indicators. – URL: https://info.worldbank.org/governance/wgi/Home/ (дата обращения: 06.06.2023).

3. Khasiani K., Koshima Y., Mfombouot A., Singh A. Budget Execution Controls to Mitigate Corruption Risk in Pandemic Spending. IMF Fiscal Affairs. Special Series on COVID-19. – May 19, 2020. – 9 p.

4. Клейнер В.Г. Коррупция в России. Россия в коррупции. Есть ли выход? / Препринт # WP/2014/309. – М.: ЦЭМИ РАН, 2014. – 49 с.

5. Указ Президента Российской Федерации от 16.08.2021 г. № 478 «О Национальном плане противодействия коррупции на 2021–2024 годы». – URL: http://www.kremlin.ru/acts/bank/47119

6. Khieu J., Nguyen N.H., Phan H.V., Fulkerson J.A. Political Corruption and Corporate Risk-Taking // Journal of Business Ethics. – 2022. – № 184. – URL: https://link.springer.com/article/10.1007/s10551-022-05136-8 (дата обращения: 19.04.2023).

7. OECD Anti-Corruption Ethics and Compliance Handbook for Business. – URL: https://www.oecd.org/corruption/anti-corruptionethicscompliancehandbook.pdf (дата обращения: 19.04.2023).

8. United Nations Office on Drugs and Crime Guidelines on Prevention of Corruption during the Covid-19 Pandemic. – URL: https://www.unodc.org/roseap/uploads/archive/documents/Publications/2020/2020.06.24-Guidelines_on_Prevention_of_Corruption_v-final.pdf (дата обращения: 19.04.2023).

9. OECD Managing Conflict of Interest in the Public Sector. – URL: https://www.oecd.org/gov/ethics/49107986.pdf (дата обращения: 19.04.2023).

10. Жунуспаев К.Т. Совершенствование методов борьбы против коррупционных рисков в системе государственных закупок // Научный аспект. – 2021. – № 5 (1). – С. 595–608.

11. iMonitoring. Информационный ресурс для размещения информации об аналитических решениях. – URL: https://www.iminfin.ru