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CUESTIONES POLÍTICAS 
Vol. 39 Nº 71 (2021): 975-985
United Nations, 2003). The combating corruption issue and the formulation 
of an ecient anti-corruption mechanism is an  on-going  issue;  however, 
the constant evolution of social relations requires taking into consideration 
the new challenges posed by digitalization and humanization.
The main idea of corruption prevention dialectically lies in the following 
domain: 1) prevention of an oense; 2) prevention of arbitrariness on the 
part  of  ocials,  authorized  to  perform  the  functions  of  state  power  and 
local self-government. The former presumes the following criminological 
postulates:  corruption  oenses  are  rational  (a  non-deliberate  corruption 
oense is  impossible);  prevention  of corruption  becomes  possible  due to 
the  elimination  of  potential  prot  from  corruption;  reducing  the  eect 
from prot may occur due to the risk of the oense being revealed and the 
forthcoming bringing to liability (Khamkhodera, 2020b).
Thus, the corruption preventive mechanism may eventually be 
transformed through the following: a) enhanced liability for corruption: 
b) introduction and proper implementation of anti-corruption tools. The 
present research is focused on the latter.
Investigation of the issue of anti-corruption mechanism requires 
clarity in the approaches to its component parts, which is common to the 
activities in public sphere and non-managerial sphere Mykhailenko, 2017; 
112). They include: 1) state anti-corruption policy, aimed at the creation of 
ecient detection of preconditions for the prevention, counteraction and 
removal of consequences of corruption oenses (Hudkov, 2018), which will 
facilitate the emergence of positive archetypes of the society; non-tolerance 
of corruption; 2) anti-corruption declaring as a complex of organizational 
and  formal  legal  actions  to  secure  the  obligation  of  nancial  reporting, 
detection  of  violations  of  nancial  discipline  and  the  implementation  of 
administrative liability to physical persons, responsible for the violation of 
nancial control requirements (Khabarova, 2017); 3) conict of interests as 
the means of corruption prevention; 4) institutional system of combating 
corruption, based on the operation of specialized bodies of public authority, 
focused  on  anti-corruption  measures;  5)  lifestyle  monitoring,  aimed  at 
revealing the correspondence between the living standards and the incomes, 
stated in the declaration. 
Certain conclusions of academic nature might be of interest. They 
concern criteria of acceptability, contextual and applied motivation, 
exemption from liability for minor violations related to the conict of interest 
(Khamkhodera, 2020a); specicity of anti-corruption declaring in Ukraine, 
manifested in: aiming at the prevention and detection of corruption and 
violation of anti-corruption requirements, prohibitions and restrictions; it 
is aimed at  the  verication of the  nancial  status  of the entities  liable  to 
anti-corruption laws; failure to observe anti-corruption declaring stipulates 
enforcement of liability measures, etc., (Kornuta et al., 2020).