PROBLEMS OF ELEMENTS OF FORENSIC DESCRIPTION OF CORRUPTION CRIMES IN PROCUREMENT

Abstract

One of the main factors of sustainable development of any economy include public procurement, through which are placed a considerable part of orders of state bodies at the expense of Republican and local budgets (in 2019 70% of the budget). The procurement process is regulated by the Law "on public procurement", about 23 orders of the Ministry of Finance and Government resolutions. About a third of the Law's provisions (32.7 %) are duplicated in the procurement Rules. Moreover, an analog of this law has been developed – the draft Law "on procurement of certain subjects of the quasi-public sector". The multiplicity of legal acts complicates the procurement process, the possibility of in-house control of the legality of procedures, which creates high corruption risks. As practice has shown, the main criminal schemes are lobbying for the interests of" their suppliers", overpricing, affiliation of suppliers, illegal" margin", fraud with technical specifications, signing fictitious acts, overpricing. The article provides the elements of the forensic characteristics of corruption offenses in the field of public procurement: the mechanism of committing, the trace picture, the reasons and conditions.