The Covid-19 pandemic has created the opportunity for corruption to flourish in healthcare sectors around the world. Challenges include misuse and mismanagement of resources and corruption, which require scrutiny and attention. This article deals with such corruption during the pandemic, involving public procurement of goods and services for the treatment of diseases, falsification of public contracts and kickbacks, embezzlement of healthcare funds, opacity in governance, misuse of power, nepotism and favouritism in the management, petty corruption in the level of service, fraud and theft or embezzlement of medicines and medical devices.
Abstract. Specific features of fiscal decentralization as a component of decentralization in Ukraine have been analyzed in this article. It is demonstrated that fiscal decentralization is politically necessary reform for Ukraine, which directly impacts on the formation and implementation of state and regional policy, harmonized actions of central and local authorities, creating a new format of the balance of relationship among the state and local authorities, stabilization and stability of economic processes in Ukraine, efficiency provision of public services, elimination of macroeconomic instability and acceleration of economic growth. The ways of improving this process are outlined. Although the process of fiscal decentralization in Ukraine has not been completed it is concluded about its inefficiency that leads to nsufficient effectiveness of reforming the budgetary and tax system, inter-budgetary relations and decorativeness of most measures implemented in the direction of fiscal decentralization. It has been noted that the process of fiscal decentralization in Ukraine should have its implementation strategy, which can determine the main points, can analyze the problems and can search for possible solutions or the ways of mitigation. Key points of such a strategy should be: an adequate political and institutional environment, improvement of the administration quality, close relations of local authorities with the population and formation of effective communication channels; strengthening the responsibility of local self-government agencies to the community (local accountability and transparency, reduction of corruption); fight against corruption, the «horizontal» and «vertical» growth of the budget competition; ensuring the financial independence of local self-government agencies in decision-making; stimulating local self-government agencies to increase their own budget potential, establishing proper access for the development of investment activity. It has been emphasized that the existence of concrete steps of implementing fiscal decentralization in Ukraine will help to strengthen local political and institutional capacities. Keywords: decentralization, fiscal decentralization, local self-government, taxation, budget. JEL Classification Н50, H72, H77 Formulas: 0; fig.: 0; tabl.: 0; bibl.: 33.
The article is focused on the analysis of the state of caselaw on implementing administrative proceedings for electoral disputes. The scientific achievements of scholars and the caselaw of the Constitutional Court of Ukraine, the Supreme Court, courts of the I and II instances, as well as administrative legislation have been studied. It has been found out that elections have social value, so they are an important part of society, characterize the degree of democratization of the state and are aimed at implementing the constituent power of the people, ensuring active participation of citizens in political life of the state, creating conditions for bringing citizens closer to power. The authors have revealed the mechanism, which assists citizens to exercise their right to administer public affairs, to form the system of state authorities. It has been emphasized that it can be realized only if there is an effective electoral system and democratic principles and procedures for the formation of representative agencies of state power and local self-government agencies, proper legislative regulation of the status of all subjects of the electoral process. The authors have offered to consider the activity of administrative courts on ensuring judicial protection of election participants as a guarantee of observance of their constitutional rights, since administrative courts both resolve public disputes related to the election process and reduce social tensions in the state. It has been established that the scientific and practical elaboration of caselaw on the implementation of administrative proceedings for election disputes becomes especially relevant given the modernization of the electoral legislation of Ukraine. Problematic issues of caselaw on the implementation of administrative proceedings for election disputes have been revealed.
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