Problem setting. The system of public administration is a complex set of related elements and entities that interact with each other, so the manifestation of negative corruption minimizes the possibility of achieving positive results in the process of these communications. Special attention should be paid to the functioning of the customs system, which is an important part of the national economy of Ukraine. In this area, corruption abuses are extremely pronounced, given the peculiarities of the customs industry. This problem is acute and urgent, as its existence causes the progression of those negative phenomena that are currently present in the customs system of Ukraine and reduce the effectiveness of public administration in general.Recent research and publications analysis. The issue of corruption in the context of public administration is the subject of research by many scientists: V. Averyanov, O. Antonova, V. Bashtannyk, Y. Bytyak, I. Borodin, A. Vasyliev, I. Golosnichenko, E. Dodin, L. Koval, V. Kolpakov, A. Komzyuk, N. Lypovska, V. Olefir, O. Ostapenko, I. Pakhomov, O. Petrenko, S. Seryogin, I. Khozhylo, V. Shamray, H. Yarmaki etc. Given the wide range of researchers who study the specifics of corruption in the context of public administration, it is worth noting the significant gaps in the assessment of this issue from a sectoral perspective. In particular, it should be noted the great need to study corruption in customs and find ways to minimize this shameful phenomenon in modern conditions.Highlighting previously unsettled parts of the general problem. The need to analyze corruption processes in the customs authorities and substantiate offers for anti-corruption actions in the field of public administration led to the choice of the topic of the article.Paper main body. Corruption in the general sense can be defined as the illegal activity of persons called to perform the functions of the state, in the form of misuse of their powers in order to obtain benefits by increasing their material wealth, obtaining illegal services or benefits.Global trends indicate the presence of corruption in all countries, so this issue is a priority in solving all spheres of life, both developed and developing countries. In particular, public administration of European countries in the political, informational, institutional and legal context is aimed at combating corruption. To this end, there are such institutions common to EU countries as Greco, the Venice Commission, Olaf, Eurojust, Europol and others. At the interstate level, they coordinate and provide information and analytical support for anti-corruption measures, develop common legal standards in the form of community regulations.In the field of public administration, there is a sufficient legal resource on the basis of which it is possible to ensure anti-corruption policy in the state and, in particular, in the customs sphere. However, the customs system is characterized by a wide range of unresolved issues related to corruption abuses. Accordingly, there is a need to develop offers for overcoming and preventing corruption: development and implementation in the practice of customs authorities of methodological recommendations relating to their employees and aimed at resolving conflicts related to corruption; observance by customs officers of relevant ethical norms, which must harmonize with anti-corruption activities; effective application of responsibility to those guilty of corruption and comprehensive implementation of measures aimed at combating corruption; clear identification of those responsible for corruption in areas where there is a high risk of such abuses; regulation of procedures aimed at preventing corruption of customs officers in the performance of their official duties.Anti-corruption in customs authorities in the context of ensuring the effectiveness of public administration should include the implementation of the following measures: development of conceptual foundations of anti-corruption policy in the customs sphere; adopt a Code of Ethics for Customs Officers in accordance with the needs of anti-corruption policy; effective implementation of the principle of equality before the law in the context of reducing corruption; ensuring equal responsibility for corrupt actions not only for individuals but also for legal entities; ensure the absence of immunity from corrupt practices for officials, including senior executives; delimit the powers of bodies engaged in anti-corruption activities; to intensify the public to combat corruption; wide informing of the public about cases of corruption in customs bodies.Conclusions of the research and prospects for further studies. The problem of corruption in public authorities is a long-standing and painful issue in Ukraine. This problem is especially acute in the activities of customs authorities, as their activities are directly related to foreign economic activity, significant flows of goods and flows of financial resources across the customs border of the state. In turn, this is a direct threat to the country’s national security. Given the fact that Ukraine ranks relatively low in global rankings on the existence of corruption abuses, it is necessary to take decisive measures to reduce the manifestations of this phenomenon, in particular, in the customs authorities.
Interpreting The Public Accountants’ Code Of Ethics From The Perspective Of Javanese Culture In East Java: An Ethnographic Study
