НАПРЯМИ ВДОСКОНАЛЕННЯ ДІЯЛЬНОСТІ ДЕРЖАВНИХ ОРГАНІВ У СФЕРІ РЕАЛІЗАЦІЇ ФІСКАЛЬНОЇ ПОЛІТИКИ В УКРАЇНІ

Abstract

In the article, based on the analysis of the norms of the current legislation of Ukraine, the key directions of improvement of activity of state bodies in the sphere of implementation of fiscal policy in Ukraine are identified and characterized. The purpose of the article is to iden-tify key areas for improving the performance of public authorities in the field of fiscal policy implementation in Ukraine. It is determined that the steps aimed at reorgan-ization of the State Fiscal Service of Ukraine by dividing it into the above central executive bodies should generally be regarded as positive, since a single agency cannot ef-fectively perform such a significant number of tasks and functions in the area of fiscal implementation policy in Ukraine. However, in our opinion, the legal framework for the activity of the State Tax Service of Ukraine and the State Customs Service of Ukraine should be enshrined not at the subordinate regulatory level, but at the level of individual laws of Ukraine, as is done with respect to a number of central executive bodies. It is found that the legal status of the central executive body responsible for ensuring the formation and implementation of activities in the field of financial control at the regulatory level is regulated with significant shortcomings. Such shortcom-ings are manifested both in a considerable number of legal acts, at the level of which the legal status of a given body of state power is fixed, and in the name of the body itself, which does not correspond to either its functional pur-pose or the content of its activity. It is concluded that the paramount problems of functioning of public authorities in the field of fiscal policy implementation in Ukraine, which need their immediate solution, is the need to regu-late the legal status of such bodies. At present, they need regulatory acts at the level of which the legal status of the main central executive bodies, which implement fis-cal policy in the respective areas, is fixed. In this case we are talking about the Ministry of Finance of Ukraine, the Ministry of Economic Development and Trade of Ukraine, the State Audit Service of Ukraine, the State Tax Service of Ukraine and the State Customs Service of Ukraine. The law enforcement sector also needs to reform its implemen-tation of fiscal policy in Ukraine.