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Abstract: The paper analyzes different scientific approaches to the problem of corruption in politics, sociology, economics, jurisprudence, psychology, pedagogy, philosophy, finance and revenue service. The negative impact of this phenomenon is especially strong on anti-corruption values formation of the younger generation. In naive consciousness corruption in Russia is an inseparable part of daily life. It exists in different forms, influences social relations and causes more damage to the state than terrorism. The attitude of young people to this problem arouses concern. It is necessary to implement basic anti-corruption values in the system of higher education and form positive social attitude and values in students.