Influence of state financial control on state authorities functioning-Reference-Cited by-同舟云学术

Influence of state financial control on state authorities functioning

Published:2022-10-25 Issue:74 Volume:40 Page:362-374
ISSN:2542-3185
Container-title:Cuestiones Políticas
language:es
Short-container-title:Cuest. Pol.

Author:

Petrychuk Maxym¹^ORCID,Chekhovska Iryna²^ORCID,Rudaia Maryna³^ORCID,Koval Olga⁴^ORCID,Yatskovyna Vitalii⁵^ORCID

Affiliation:

1. Department of Administrative and Economic Law and Customs Security State tax University.

2. Department private law State tax University.

3. Department of criminal investigation State tax University.

4. Department of Private and Public Law, Kyiv National University of Technologies and Design.

5. Faculty of Training of Specialists for Pretrial Investigation Bodies, Odesa State University of Internal Affair.

Abstract

The purpose of the study is to characterize the impact of state financial control on the functioning of public authorities and to highlight the directions for the development of state financial control in Ukraine. The methodological basis of the article is a system of general and special scientific methods (dialectical, formal-logical, comparative legal, analytical, etc.). It is proved that in most countries there are formal systems of state financial control, the subjects of such control and their powers are clearly defined. It has been established that in Ukraine there is a centralized model of activity of state financial control bodies, which does not meet the current challenges. It is concluded that the presence of unified and clearly defined tasks, methods and principles, taking into account the specifics of the national legislation and the socio-economic situation that ensures the effective work of state financial control bodies and improves financial and budgetary discipline. It is based on the priority of three vectors of development of the state control system: formation of a clear structure of state control subjects; development of a legislative framework and unified methodology and, finally, introduction of modern information and innovative technologies.

Publisher

Universidad del Zulia

Subject

General Economics, Econometrics and Finance

Reference24 articles.

1. ALEKSANDROVYCH, Oleksandr. 2014. “Specifics of the organization and functioning of the system of state financial control: world experience” In: Theory and practice of public administration. Vol. 4, pp. 375-382.

2. AVDEEV, Vadim; AVDEEVA, Olga; ROZENKO, Stanislav; KISELEV, Evgeny; KULESHOV, Igor; MOROZOV, Aleksey. 2021. “Current Directions of Legal Ensuring National Security” In: Cuestiones Políticas. Vol. 39, No. 69, pp. 373-385.

3. CONSTITUTION OF UKRAINE. 1996. No. 254k/96-vr // bd “Legislation of Ukraine” / Verkhovna Rada of Ukraine. Available online. In: https://zakon.rada.gov.ua/laws/show/254к/96-вр#Text. Consultation date: 15/05/2022.

4. DIKAN, Larysa. 2019. Conceptual model of the development of state financial control in Ukraine. Modern problems of enterprise management: theory and practice: materials of International scientific and practical conference. Abstract thesis. Kh.: FOP Panov A.M., pp. 411-413.

5. DMYTRENKO, Hennadii. 2011. Organization and implementation of Public control in Ukraine (financial and economic aspects): Doctoral dissertation in public administration: 25.00.02. The National Academy of. Public. Administration under the President of Ukraine.