Опис курсу

Subject of the Academic Discipline

The subject of the academic discipline “Legal Foundations of Combating Corruption in Business” encompasses social relations that arise in the process of legal counteraction to offenses and corruption in business.

Purpose of the Academic Discipline

The purpose of the academic discipline is to develop knowledge of the theory and practice of combating corruption in business, the application of legal norms that impose sanctions for offenses and crimes in business, and the evaluation of modern legal mechanisms of liability for corrupt actions.

Main Objectives:

• Formation of knowledge, skills, and abilities in classifying corruption-related crimes in business activities as defined by criminal law.
• Training in the practical application of theoretical provisions, studying the harmful consequences of corrupt actions, restoring violated rights, and compensating for damages resulting from such actions.
• Providing a clear understanding of the role of measures and means for preventing, detecting, investigating, and combating specific types of corruption-related crimes in business.

Place in the Structural-Logical Scheme of Bachelor’s Training

The academic discipline “Legal Foundations of Combating Corruption in Business” is an elective component of the bachelor’s degree program in accounting and taxation. It is based on the knowledge acquired in courses such as “Economic Analysis,” “Accounting and Reporting Standardization,” and “Statistics,” and it provides a foundation for studying courses such as “Forensic Basics,” “Enterprise Reporting,” “Fundamentals of Tax Control,” and “Accounting and Reporting in Taxation.”

Competency, Knowledge, and Skills Requirements

Upon completing the course, students will acquire the following competencies:

General Competencies:

• GC02. Ability to engage in abstract thinking, analysis, and synthesis.
• GC08. Knowledge and understanding of the subject area and professional activities.
• GC09. Ability to communicate in the state language, both orally and in writing.
• GC12. Ability to act socially responsibly and consciously.
• GC13. Ability to conduct research at an appropriate level.

Specialized Competencies:

• SC01. Ability to analyze economic development trends using macroeconomic and microeconomic tools, drawing conclusions regarding specific phenomena observed in modern economic processes.
• SC04. Application of legal and tax legislation knowledge in the practical activities of business entities.
• SC11. Understanding the requirements for professional activities determined by the need to ensure Ukraine’s sustainable development and its strengthening as a democratic, social, and legal state.

Upon Completion of the Course, Students Should:

a) Know:

• Provisions of current legislation and other regulatory legal acts of Ukraine governing the fight against corruption.
• Legislative and legal frameworks regulating financial and legal liability for corruption-related crimes.
• Legislative and forensic characteristics of various types of corrupt actions.
• Methods of combating corruption in business.
• Key provisions on counteracting financial offenses.

b) Be Able To:

• Correctly interpret and apply the provisions of current legislation concerning corruption-related crimes in business.
• Classify corruption-related crimes in business and define their nature within the respective field.
• Conduct analytical work and develop legal reasoning skills.
• Work with documents.
• Identify and determine methods for countering corruption in financial and economic activities.
• Formulate, legally justify, and defend their position.
• Independently expand and deepen their knowledge.

Learning Outcomes

• LO01. Know and understand economic categories, laws, causal relationships, and functional connections that exist between processes and phenomena at various levels of economic systems.
• LO15. Possess general scientific and specialized research methods for studying socio-economic phenomena and business processes in an enterprise.
• LO17. Be able to work both independently and in a team, demonstrate leadership qualities and responsibility in work, adhere to ethical principles, and respect individual and cultural diversity.
• LO21. Understand professional activity requirements determined by the need to ensure Ukraine’s sustainable development and its strengthening as a democratic, social, and legal state.

Course Content by Topics:

Topic 1. The Concept, Causes, and Consequences of Corruption-Related Crimes in Business.
Topic 2. Legal Framework for Corruption Offenses.
Topic 3. Anti-Corruption Authorities and Responsible Entities for Corruption Offenses.
Topic 4. Forms and Measures for Combating and Preventing Corruption.
Topic 5. State Protection of Whistleblowers.
Topic 6. Liability for Corruption Offenses.
Topic 7. Anti-Corruption Policy in Ukraine.
Topic 8. International Experience in Combating Corruption.