НОРМАТИВНО-ПРАВОВІ ЗАСАДИ ЗДІЙСНЕННЯ ФІНАНСОВОГО КОНТРОЛЮ В УКРАЇНІ

Abstract

The article examined the regulatory and legal basis of financial control in Ukraine. On the basis of the conducted research, we can establish that the current regulatory and legal basis of financial control in Ukraine includes a large number of regulatory acts that are "scattered" in various fields of law - financial, administrative, international, etc. This is definitely a significant problem, as it complicates law enforcement processes, creates gaps in the activities of state financial control bodies, and also indicates the absence of a unified system of legislation regulating the implementation of financial control in Ukraine. In addition to the chaotic regulatory acts, the problem is also related to the fact that state financial control is implemented by many state bodies that use different types, forms and methods of financial control. At the same time, in our opinion, the main problem lies in the lack of a perfect unified system of normative material, as well as an updated law on the regulation of the basic principles of the activities of state financial control bodies. In the article, we substantiated the thesis that the provisions of the Law of Ukraine "On the Basic Principles of State Financial Control in Ukraine" of 1993 are somewhat outdated and do not correspond to the current state of social relations in this area. In the work, special attention was focused on legislative activity, in particular, the draft Law "On the Basic Principles of the Activities of State Financial Control Bodies" No. 9086 dated September 17, 2018 was considered. The study of the movement of the considered draft law shows that it was initially sent for revision, and then in 2019 it was withdrawn. However, in our opinion, the very process of discussing a completely new law (not making changes to the current law, which was adopted almost 30 years ago), indicates the willingness of the legislator to adopt a new regulatory act in this area, which will fundamentally change the system of regulatory regulation of the implementation of financial control. Prospects for further research in this direction are the issue of legislative work on the legal regulation of financial control in Ukraine, the study of international sources related to a certain sphere of public relations.