INSTITUCIONALNI ASPEKTI PREVARA U JAVNOM SEKTORU

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DOI: https://doi.org/10.46793/RZ26.043M

ABSTRACT / SAŽETAK:

Javni sektor, kao skup institucija, javnih službi, agencija i preduzeća, koji je pod direktnom ili indirektnom kontrolom države, oduvek je privlačio posebnu pažnju javnosti. Dva su osnovna razloga za to. Prvo, javni sektor predstavlja vitalni deo ukupne ekonomije, koji, pored svog primarnog fokusa na pružanje javih usluga i obezbeđenje dobara i usluga koje privatni sektor nema interesa da proizvodi, otvara brojne poslovne prilike privatnom sektoru i podstiče ekonomski rast nacionalne ekonomije. Drugo, specifičnosti javnog sektora, u smislu odlučujuće uloge države za njegovo funkcionisanje, značajne vezanosti za državni budžet i mogućnost zloupotrebe političkih uticaja, učinili su ne samo da su performanse niže u odnosu na realno moguće, već i da postoje različiti vidovi zloupotreba javnih sredstava. Otuda je razumljivo da je funkcionisanje javnog sektora neraskidivo povezano sa javnom odgovornošću, ne samo u smislu polaganja računa u formi propisanih izveštaja, već i u smislu instaliranja institucionalnih kontrolnih mehanizama kao što su državna revizija, različiti kontrolni organi, nezavisna regulatorna tela. U fokusu ovog rada biće dometi državne revizije u borbi protiv prevara u javnom sektoru, putem preventivnog i detektivnog delovanja, kao i podrške procesuiranju istih. Razmotrićemo i druge institucionalne odgovore poput uspostavljanja posebnog tela sa mandatom da upravlja borbom protiv prevara u javnom sektoru, što je slučaj u Velikoj Britaniji od 2022. godine sa osnivanjem autoritativnog tela PCFA (Public Sector Fraud Authority), ali i regionalne inicijative gde se ističe Evropska kancelarija za borbu protiv prevara (OLAF- European Anti-Fraud Office). Niz faktora, od definisanog delokruga rada ovih institucija, preko organizacionih i kontekstualnih faktora, opredeljuje konačne efekte u borbi protiv prevara.   

KEYWORDS / KLJUČNE REČI:

javni sektor, institucije, prevare, državna revizija, odgovornost

ACKNOWLEDGEMENT / PROJEKAT:

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