Determinants of embezzlement in the sphere of official activity

Анотація

The purpose of the article is to analyze specific groups of determinants of embezzlement in the sphere of official activity, taking into account current challenges to Ukrainian state-building.Results.The article is devoted to examining the features of various groups of determinants of embezzlement in the sphere of official activity.It presents an analysis of approaches proposed by legal scholars and criminologists concerning the classification of determinant groups in relation to embezzlement committed through the use of official position.Based on these approaches, the author offers an original concept of a determinant complex of corruptionrelated criminality in the context of embezzlement committed through official activities.This complex includes: socio-economic determinants; political and legal determinants; security-related determinants; organizational and managerial determinants; cultural and psychological determinants.The article emphasizes that the identification of security-related threats is justified by the ongoing full-scale war, which has, firstly, increased the burden on the law enforcement system due to the rising number of criminal offenses and the complexity of their investigation amid wartime risks, and secondly, created favorable conditions for the commission of corruption-related economic crimes.Risks of unlawful embezzlement by officials also extend to humanitarian aid, as Ukraine receives substantial volumes of such aid to support both civilian and military needs under wartime conditions.Conclusions.It is concluded that each group of determinants of the examined category of crime requires further in-depth development at the level of relevant policy programs.Among the key measures to counteract corruption-related criminal offenses, including embezzlement, the following should be highlighted: strengthening independent financial control and auditing in the public sector; increasing the remuneration of civil servants to reduce incentives for unlawful conduct; establishing and actively implementing effective mechanisms for digital monitoring of financial transactions; improving the quality of criminal law provisions that stipulate liability for embezzlement involving abuse of official position, alongside enhancing penalties for such abuses; fostering legal culture and conducting anti-corruption educational initiatives, including those targeting individuals who, due to the absence of competitive selection during wartime, are appointed to positions and granted administrative and managerial functions for the first time.

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