Понятійний аспект предмета декларування недостовірної інформації

Abstract

Досліджено сутність декларації особи, уповноваженої на виконання функцій держави або місцевого самоврядування, як предмета декларування недостовірної інформації. На підставі аналізу наукових і нормативних джерел запропоновано авторську дефініцію цього поняття та класифікацію ознак антикорупційної декларації.

Исследовано сущность декларации лица, уполномоченного на выполнение функций государства или местного самоуправления, как предмета декларирования недостоверной информации. На основании анализа научных и нормативных источников предложена авторская дефиниция этого понятия и классификация признаков антикоррупционной декларации.

In 2014 the Law of Ukraine "On Prevention of Corruption", which foresaw criminal responsibility for declaring false information was adopted. The item of this crime is the declaration of the person authorized to perform state functions or local government. The author believes that the term "declaration of the person authorized to perform state functions or local government" is polysemic. At first the declaration of the person authorized to perform state functions or local government is an official document, secondly, it is an anti-corruption instrument of financial control and thirdly the declaration of the person authorized to perform state functions or local government is a kind of tax reporting. The term "declaration of the person authorized to perform state functions or local government" is a legislative novelty which requires regulatory outline. In particular, the author suggest a definition of "declaration of the person authorized to perform state functions or local government": an official document which given by persons authorized to perform state functions or local government; by persons whom applying for such jobs or election to such offices; by persons whom quit these positions, to the competent authority, in the terms provided by law, on the basis of which the monitoring lifestyle is verifies. The main features of the declaration of the person authorized to perform state functions or local government are: general data (basic personal data of individual and his family, information about employment and residence), information on property and income, information on costs and financial obligations and corporative rights information.