ASSESSMENT OF IMPLICIT AND EXPLICIT ILLICIT REGION FINANCIAL FLOWS, CONDUCTED THROUGH THE FRAUDULENT ACTIONS OF LOCAL AUTHORITIES: THEORETICAL BASIS. - Kuzior, Aleksandra; Užík, Ján; Dotsenko, Tetiana; Riabyi, Rostyslav; Filatova, Hanna; Reshetniak, Yaroslav (Financial & Credit Activity: Problems of Theory & Practice, 2024)