Інституалізація державного управління у сфері бюджетної безпеки: суб’єктне оновлення

Abstract

The article aims at forming a general vision of the institutionalization of public administration in the field of budget security and summing up the latest trends in the sphere. Systematic, integral, complex and logical approaches are used in the research. It is suggested to understand the institutionalization of public budget security management as the process of identifying relevant institutions, formalizing and systematizing fundamental provisions (object, purpose, principles, functions, tasks, forms, and norms), their connections and communications within public budget security management in particular and in general, as a whole or in the context of a particular focal request. Regulatory institutions of direct and indirect action as for budget security are identified in accordance with the legislation of Ukraine, namely: the Ministry of Finance and the Verkhovna Rada of Ukraine are institutions of direct action; the Ministry of Economy, the Accounting Chamber, the State Audit Service of Ukraine, the State Customs Service of Ukraine, the State Treasury Service of Ukraine, and the State Financial Monitoring Service are institutions of indirect action. A general institutional activity model for the Bureau of Economic Security of Ukraine is designed on the basis of the elaboration of legislative documents. The analysis made of its provisions provides grounds for formulating a proposal to clarify the Law of Ukraine "On the Bureau of Economic Security in Ukraine" by introducing a new section III "Lines of Activity of the Bureau of Economic Security of Ukraine" with a specific structure; provisions of budget security are presented in three draft articles of the law, enumerating the objects of regard for the Bureau of Economic Security and the grounds for starting activity and communication. Prospects for further research are seen in continuing to detail the institutional provisions for all the declared regulatory institutions, while identifying vulnerabilities for each of them with regard to the object of the research, i.e., public budget security management, and in suggesting recommendations for their solution.