Corruption risks during public procurement in the conditions of military status

This article examines the content of corruption, its definition and impact on legal relations, in particular in the public procurement system. The damage of corruption in the system of budgetary legal relations and the set of measures that can be applied to minimize manifestations of corruption in the system of public procurement are indicated. It was analyzed that budgetary legal relations, as a system regulating the formation, distribution and use of budget funds, are extremely vulnerable to corruption risks. The efficiency and transparency of public procurement should ensure the stable development of the country, guarantee the well­being of citizens and provide opportunities for the implementation of important social and economic programs. It is argued that corruption in budgetary legal relations is not just individual cases of misconduct, but a systemic problem that has a significant negative impact on all spheres of the state's life. The system of corruption risks identified by the National Agency for the Prevention of Corruption of Ukraine in the field of public procurement and ways of solving them are analyzed. It was determined that the negative consequences of corruption in the public procurement system form such key corruption risks as overestimating the value of the price offer and obtaining illegal profits by bidders; waste of state funds; collusion between the participants and the customer for the purpose of obtaining an illegal benefit and others. The authors summarize that overcoming corruption in the field of public procurement requires complex measures, namely improving legislation, increasing the effectiveness of anti­corruption bodies, ensuring their independence and applying effective accountability. It is concluded that corruption in budgetary legal relations is a systemic problem that carries significant risks for the sustainable development of Ukraine, affects the decrease of budget revenues, inefficient use of budget funds, undermines trust in the authorities and affects the financial security of the state's needs.