Using of advantages, benefits, services as a gift item in the sphere of anti-corruption legislation of Ukraine investigated in the article. The article investigates the use of advantages, privileges, services as a gift subject in the sphere of anti-corruption legislation of Ukraine. Based on the analysis of the concepts of "advantage", " benefit", "service" it has been determined that there are no definitions of " advantages" or " benefits" in the national legislation. It is justified that advantages, as special privileges that create additional opportunities for individuals who favorably distinguish them from others; providing a person with a priority right to exercise the rights granted to him/her or meeting the needs may be the subject of a gift. Advantages could be provided through guarantees, benefits and the like. Attention is focused on the fact that benefits, such as advantages, supplementary rights, partial exemption from the established rules, duties or facilitating the conditions of their fulfillment provided to certain categories of persons are also considered as gifts. The service, as activity of the executor on rendering (transfer) of material or intangible goods to the consumer determined by the agreement, is carried out on individual order of the consumer for satisfying his personal needs, determined by the Law of Ukraine from 12.05.1991 No. 1023-XII "On protection of consumers' rights" and the Civil Code of Ukraine. It has been summed up, that the subject of a gift may include: advantages – special privileges that create additional opportunities for individuals who favorably distinguish them from others; providing individuals with a priority right to exercise the rights granted to them or meet their needs (advantages may be in the form of guarantees, privileges, etc.); benefits – advantages, additional rights, partial exemption from compliance with the established rules, obligations or facilitation of the conditions of their compliance, provided to certain categories of persons and so on; services – activity of the performing agency to provide (transfer) to the consumer a tangible or intangible benefit defined in the contract, is carried out on individual order of the consumer to meet his personal requirements. Considering that in case special entities receive advantages, benefits and services in connection with carrying out by such subjects of activity connected with performance of functions of the state or local government or from subordinated subjects can be considered as reception of gifts and serve as the basis for bringing such entities to responsibility, the legal analysis of the mentioned above concepts is of defining importance in application of the anticorruption legislation.