COMBATING POLITICAL CORRUPTION ON POLITICAL PARTY FINANCING: PROSPECTS FOR IMPLEMENTATION OF EU LEGISLATION

The article provides an analysis of the concept of "political corruption" under the laws of Ukraine and proves the lack of a clear definition and features of this concept. Instead, the author highlights the main features of political corruption, its differences from other types of corruption. In addition, the peculiarities of regulating the concept of "political corruption" in the Anti-Corruption Strategy 2020-2024 are analyzed. The article pays special attention to the types of political corruption, namely the financing of political parties and the experience of the European Union in addressing issues of transparency, control, prevention and combating illegal activities. Attention is paid to sources of financing, selection of their types and features of receipt of funds by certain types. The concept of "gifts" and issues related to this type of funding, transparency and legitimacy of gifts and such activities within the requirements of applicable law, setting limits on the amount of such income and the procedure for reporting and declaring the income of parties. A system of control over the transparency of the receipt of funds has been established: 1) the obligation of parties to report the fact and source of receipt; 2) provide information on legal and natural persons-donors; 3) the right of a specially authorized body of the EU to verify the revenues and contributions of political parties is defined. The procedure for financing political parties at the expense of state funds and the conditions for their provision, features of reporting and control over the expenditure of funds, areas of funding, restrictions and requirements for the receipt of funds, the procedure and requirements for declaring certain financial sources. It also mentions the rights and opportunities for measures taken by the bodies that control the financing of political parties from the budget of the European Union.