Control In Ukraine Research Articles

Features and problems of customs control in the context of European integration

The article considers the stages of formation of customs business and initial training integration processes of Ukraine in the European Union in the field of cross-border cooperation, settlement of border relations, development of a custom policy which is capable to ensure effective contacts of the parties etc. Also the article considers the definition of customs control in current legislation and done by scientists.
 Investigated the main offenses during the implementation of customs control, which underestimate the effectiveness of this procedure and make it ineffective to perform their functions. The main problems of methodological inefficiency are given during ensuring the activities of customs authorities in the exercise of their powers, which has a negative influence on the quality, reliability and efficiency of their implementation tasks.
 Carried out an analysis of the staffing of customs authorities, namely their qualifications, the quality of the organization of working conditions, the peculiarities of business trips and their payment, wages and others problems that hinder the effective work of regulatory authorities. Revealed the main tasks related to the formation of a new personnel policy in the customs authorities through improving of professional level of training of employees, organization of cooperation between regulatory authorities and educational institutions and providing the necessary methodological, practical and educational literature of persons who teach courses or undergo advanced training, etc.
 Proposed ways of improving public administration by customs control in Ukraine in order to prevent such common offenses as proliferation of schemes illicit trafficking in goods and smuggling, withdrawal from the shadow of trade in goods that imported from abroad. Emphasized on necessity to eliminate the problem of effectively coordination of the activities of customs control bodies, and also the problem of acceleration of control procedures, registration, control and others formalities at the border through the coordination of the Ukrainian legal framework with international standards. The analysis of the main problems of the previous customs is carried out control and suggested ways to solve them.
 Argued areas for improving public administration by the customs control of Ukraine, which will help to detect offenses in research area more effectively, develop methods and approaches to their elimination and minimization and also to indemnify for damages incurred in the process of violating the law.

Способи гарантування економічної безпеки держави з використанням практичного досвіду митних служб деяких країн світу

Annotation. Introduction. As fraudulent trade on the whole and misdeclaration peculiarly are regarded to be the most negative factors influencing national and world economics, the effective measures to counteract their disadvantageous impact are of great importance. Problem of misinvoicing has been studied by many researchers including special investigations undertaken by international anti-fraud organizations such as European Anti-Fraud Office, Global Integrity and others. Scientific theoretical and empirical methods of research are usually used, such as comparative analysis and mathematical statistics, which illuminated a lot of evidence facts of over and under invoicing by export and import used to move money across the borders, evade taxes or reduce tax liabilities. Purposee. The objective of this research is to analyze promising approaches of different countries used to combat fraud and ensure safe international trade as well as define the most effective instruments which should be implemented by the State Customs Service of Ukraine to ensure enhancing the customs valuation control measures. Methods. To accomplish the research task, general scientific methods were applied, such as inductive logic, comparative analysis, classification and generalisation. Results. The World Customs Organization concept of effective and transparent revenue collection is comprehensively examined in this paper focusing special attention on the implementation of international requirements to customs valuation procedure in Ukraine. Certain practical instruments were proposed to diminish the destructive effects and enhance the efficiency of customs control facilities. The main stages of creation and introduction of the national customs valuation database of goods as an effective tool of risks-oriented customs control are investigated. Shortcomings of the existing mechanisms affecting the feasibility of practical implementation of such elements in Ukraine are identified. The necessity of transformation of the existing system of customs value control is evidenced in the view of ensuring economic and customs security of the state and simplifying foreign trade procedures. Good practices of other countries on overcoming and stopping fraudulent importers’ activities are examined and the possibility of introducing their elements into customs authorities of Ukraine is studied. Conclusions. The article identifies the main directions of ensuring the effective functioning of the customs risk management system in the field of customs valuation control in Ukraine. The possibilities of the implementation model proposed by WCO has been estimated. The advantages and disadvantages of different types of price databases used by customs authorities of other countries have been revealed in the article. The main assumptions concerning the development of customs valuation control strategies have been evidenced by good practice cases. As a result a promising strategy is outlined for the development of new methods of customs valuation control in Ukraine. Keywords: customs valuation; control, fair prices; national customs declarations database.

The concept of administrative control and supervision: Ukrainian experience and European approaches

In the publication the author considers the concept and content of administrative control (supervision) in the context of European experience. In contrast to the domestic approach, the doctrine and legislation of European countries mainly use the term “administrative control” in the opposite sense - as control over public administration, and not vice versa, as the administration’s control over society and its individual representatives. Such a definition of control (supervision) in Ukraine has a negative consequence in the form of combining within one legal institution two different forms of activity - control over the administration and inspections of individuals. It also leads to a distinction between inspection activities and the provision of administrative services. This loses the mission of the administrative body - either to provide services or to carry out inspections. These types of administrative activities are fundamentally different and can not be performed by the same representatives of the same department. There are such differences: - initiation of proceedings (in the procedure of providing services - a person, and in the procedure of inspection - the administrative body); - completeness of the necessary documents for decision-making (in the procedure of providing services - the list of documents is provided by the person, and during the inspection - the body independently determines the amount of documents in accordance with the law); - the need of involving other interested persons (in the procedure of providing services - it is preferable to involve interested persons, and during the inspection - such persons are usually not needed). According to the Law of Ukraine “On Central executive bodies” the executive body is formed as an inspection if only most of its functions are control and supervisory functions for compliance by state bodies, local governments, their officials, legal entities and individuals of acts of legislation (article 17 of the Law). Ukrainian legislation does not comply till now with this concept and allows inspections not only by inspections, but also by other state bodies (ministries, agencies and services). In this case, there is currently a nonconformity between the name of the public authority and the powers it exercises. To correct these shortcomings, it is proposed to change the name of this activity to “coercive powers”, “interfering powers”, “police powers”. Each of the proposed terms has certain advantages and disadvantages, but they all have a positive in comparison with the current situation, when the concept used is contrary to the European administrative and legal tradition. The analysis of the concept of administrative supervision and control in Ukraine and the relevant european experience shows the following conclusions: - inconsistency of the ukrainian understanding of administrative control (supervision) with european legal doctrine and practice; - the need for using of the concept “administrative control (supervision)” only for control over the activities of the public administration; - the need of implementation new term for inspections of administrative bodies vs. individuals. The best term will be “inspection powers”; - incorrect consideration of the procedure for providing administrative services as part of the control procedure.

LEGAL ASPECTS OF DETERMINATION OF BUDGET CONTROL OF UKRAINE ACCORDING TO EUROPEAN STANDARDS

The article examines the relevance of determining budget control over the legislation of Ukraine in accordance with international standards. Unfortunately, the misuse of public financial resources is still widespread, which indicates the lack of efficiency of the existing system of budget control in Ukraine. The Budget Code of Ukraine does not provide for liability for the inaccuracy of indicators set in the draft local budgets, for improper control at the first stage of the budget process. Orderly and efficient use of public funds is one of the main prerequisites for the proper disposal of public finances and the effectiveness of decisions made by ministries and other state bodies of Ukraine. An important role in achieving this goal is played by the definition of «budget control». World experience shows that the effectiveness of the public financial management system in Ukraine is determined by the balanced functioning of all its components, compliance with current legislation, as well as achieving the goals of public institutions in the most economical and effective way. Budgetary control plays an important role in achieving this goal. The prospect of improving the complexity of budget control in Ukraine depends on its quality at all stages and the timeliness of adequate response of financial authorities, chief administrators and other authorities to the results of control, the identified facts of misuse and inefficiency of budget funds, by taking measures to recover illegal expenditures volumes of funding, bringing them in line with regulations governing the budget process of Ukraine. Today, there is insufficient attention to control actions that provide a preventive control function. Duplication in the work of controlling bodies of different levels, excessive overload of some objects with audits and inspections. Therefore, it is necessary to ensure a single methodological support of the budget, which reflects the state of financial discipline, and methods of their calculation. It is concluded that the definition of budget control in Ukraine is relevant.

Податковий контроль у структурі фіскальної політики (функціональний аспект)

The selected topic of this scientific article provides for the coverage and consideration of the actual problems of the organization and implementation by the controlling authorities of tax control in Ukraine, as well as substantiation of the importance of exercising such control as an integral element of managing the country’s financial system. The article is aimed at studying the efficiency of the tax control mechanism in Ukraine and determining the impact on filling the revenue part of the country’s budget. Despite the fact that there is currently a legally enshrined conception of tax control, this scientific article systematizes various approaches of authors to determine the essence of this phenomenon. The subjects and objects of tax control, as well as various forms in which it is carried out, are determined. The publication considers the content of tax control through its functions, in particular: accounting, preventive, informational, and mobilizing. The main goal of modern tax control in Ukraine and ways of its implementation through the tasks of tax control are outlined. The basic principles of tax control are defined and in accordance with the rules of the Tax Code of Ukraine the methods of carrying out tax control are indicated. It is determined that one of the most important and independent forms of tax control is tax audits (especially important is the fact that the quality of tax audits significantly affects the overall result of tax control). The main types of tax audits are considered. The dynamics of the results of the control work of the State Tax Service of Ukraine for 2016–2020 is analyzed. The efficiency of tax control with the help of quantitative indicators is evaluated. A matrix of strengths and weaknesses, opportunities and threats to the tax control mechanism in Ukraine is built based on the SWOT analysis data. Directions of improvement of tax control on the basis of analysis of modern tendencies of its development in Ukraine are proposed.

Державний фінансовий контроль в Україні: стан і напрями вдосконалення

The article is aimed at disclosing the economic essence of the concept of «the State-based financial control», defining and analyzing the current status of the State-based financial control in Ukraine. The article analyzes the opinions of scholars on the definition of the conceptual apparatus of the research topic and derives a theoretical understanding of the State-based financial control. The issue of building an effective unified system of the State-based financial control is researched. The analysis of legislation norms on the implementation of the State-based financial control is carried out. The opinions of leading scholars who study the problems of control over the effective use of both the State and the local budgets together with reforms in this area are taken into account. The current status of the State-based financial control in the country is analyzed, a number of problems within the system are outlined. The characteristic shortcomings of functioning of the elements of the State-based control system are outlined (absence of a unified concept for the development of the State-based financial control, deepening of the powers of regulatory authorities, presence of a large number of normative legal acts, their outdatedness and inconsistency), the inadmissibility of duplication of control functions is emphasized. The role of the State-based audit in the formation of the successful State-based financial control in the country is determined. The risks that influence the formation of the State-based financial control are analyzed. It is concluded that the system of the State-based financial control in Ukraine does not have sufficient legal, informational, organizational, communicative, institutional and methodological provision that would meet the modern challenges of the country’s economy. Solving the problems of organization and functioning of the State-based financial control is possible by systematically improving the activities of financial control bodies, increasing the level of audit and continuous improvement of the management system within the organizations of regulatory authorities.

ДЕРЖАВНИЙ ФІНАНСОВИЙ КОНТРОЛЬ В УКРАЇНІ: ЗАРУБІЖНИЙ ДОСВІД

The article is devoted to the study of the state of public financial control in Ukraine based on the experience of developed countries to increase its efficiency. The state and problems of the state financial control of Ukraine for today were analyzed, its features and content were determined. The activity of the state financial control bodies in January-June 2021 and the dynamics of the volume of violations that led to the loss of financial resources, which were identified by the State Audit Office during January-June 2019-2021, are studied. The main financial violations that led to the loss of resources are described. After analyzing the experience of developed countries in the field of public financial control, namely the United States, Germany, Japan, Great Britain, the bodies of financial control of these countries, the peculiarities of their functioning and the principles by which they operate. To date, control activities in Ukraine are assessed by experts, including international ones, as ineffective. First of all, this is due to the significant level of offenses committed in the field of public finances, ineffective warnings, the prompt detection of which is possible due to the coordination of actions of bodies endowed with control powers. Of course, these indicators are influenced by the actual state of war in which Ukraine finds itself, but no less important factor is the political component, capacity and efficiency of governance. Today, the system of public financial control is the engine of qualitative change in the economy as a whole contributes to the security of public financial resources, non-current and other assets, the correctness of determining the needs of budget funds and liabilities, efficient use of funds and property. At the same time, in the current conditions of Ukraine's economic development, the tasks of the financial control system should be determined taking into account the needs of the country's socio-economic development. Accordingly, in modern conditions, the task of financial control becomes the identification of internal reserves of the state, which can participate in resolving crisis issues in the economy and social sphere. State statistics show that regulatory authorities are working to address this issue. The whole situation indicates the need for coordination of financial control, which involves coordination of functions of all controlling entities and concentration of their efforts on priority areas of control, implementation of best domestic and foreign experience, rapid exchange of information between them. The current course of the state in the system of public administration is associated with the need to increase the role of public financial control. However, there are a number of obstacles. One of them is the lack of appropriate legal and methodological framework for public financial control.

КОСМОГЕННИЙ БЕРИЛІЙ-7 У ПРИЗЕМНОМУ ПОВІТРІ УКРАЇНИ

The 7Be isotope is of exclusively natural origin. This radionuclide attaches to the submicron aerosols, so 7Be can be used as a marker in the search for patterns of air mass movements. Studies of natural cyclic variations and sporadic increases in volume activity of 7Be are needed to identify of various sources of total radioactivity of near-ground air. Using the measurement data of radionuclide stations located in four regions of Ukraine within 48–51°N and 25–30°E, seasonal and annual variations in the volume activity of beryllium-7 in surface air were studied. We used both published data for 2005-2019 and new measurement results of the Main Center for Special Control in Ukraine (https://gcsk.gov.ua/), carried out in 2017–2020. This material confirms the seasonal changes in the volume activity of beryllium-7, found earlier for latitudes 45–55°N, with a maximum in April-August and a minimum in November- February. Comparison of measurements in Ukraine with the data of radionuclide monitoring of neighboring countries made it possible to choose the most reliable row of average annual values from 2005 to 2011, which was obtained from measurements in the Chernobyl zone. This data correlates with the flux of the neutron component of cosmic rays and with the height of the equipotential surface of 200 mbar.

ПРІОРИТЕТИ ПІДВИЩЕННЯ ЕФЕКТИВНОСТІ ПОДАТКОВОГО КОНТРОЛЮ В УКРАЇНІ

The article reveals the essence of tax control and establishes the relationship between taxpayers and regulatory authorities. The purpose of the article is to substantiate the theoretical provisions and develop practical recommendations for the development of tax control in Ukraine. The methodological basis is a set of general scientific principles, methods of scientific knowledge, methods and techniques used in the research process. The peculiarities of the formation of tax relations were revealed and the interest of both parties in the conflict-free existence of economic interests was established. Also considered tax control from the standpoint of the source of tax risks for each of the subjects of taxation, considered the features of the response of taxpayers to tax risks in the event of changes in tax control procedures. The analysis of the effectiveness and efficiency of tax inspections indicates that the receipt of accrued and agreed with taxpayers monetary liabilities is not complete, which negatively affects the amount of revenues to the revenue side of the budget and overspent resources of the state and taxpayers for such controls. The control and revision measures were carried out, which were carried out and aimed at identifying and working out the facts of violation of the current legislation related to legalization (laundering) of proceeds from crime and other offenses. As a result of the study, it was noted that the effective organization of tax control should help reduce the tax risks of the state and taxpayers, and, accordingly, by reducing tax offenses, and increase tax revenues to the state budget. The practical significance of the obtained results lies in the possibility of implementing conclusions and proposals on theoretical, organizational and methodological support for the development of tax control through the use of new digital technologies and other tools for monitoring the completeness of tax liability of taxpayers. The use of the results is possible in determining the further directions of development of tax control in the context of digitalization, in the development of methodological support for control measures during the implementation of all forms of tax control.

РОЛЬ СТРАХУВАННЯ У ЗАБЕЗПЕЧЕННІ ФІНАНСОВОЇ БЕЗПЕКИ ДЕРЖАВИ В УМОВАХ ПАНДЕМІЇ COVID-19

Identification of the main problems in ensuring the financial security of the state is based on a comprehensive analysis and identification of factors influencing the level of protection of the national financial system. The complexity of building the financial system itself during the global pandemic has become much more complicated, but there is a need to review each of its integral parts to objectively assess the overall level of security. Determining the level of financial security is carried out using an integrated index of financial security, which is the sum of integrated indices of certain areas of the budget of financial activities, debt, monetary base, currency, insurance, stocks, banking, investment. The insurance market is one of the key indicators of the level of financial security of the state and its citizens. The insurance market is one of the most important components of the financial sector of the economy. Without a well-developed infrastructure of the insurance market, it is impossible to ensure the progressive socio-economic development of the state. The article summarizes the shortcomings inherent in public financial control at the present stage of its development in the field of insurance. The article analyzes the dynamics of the main indicators of the state of development of the insurance market of Ukraine, identified factors influencing its level of financial security and identified areas for achieving a satisfactory state of financial security of the domestic insurance market. The list of modern threats to the normal operation of domestic insurance companies is determined, their division into internal and external according to the nature of their origin. Statistics on individual parameters that characterize the insurance market are presented. The importance of economic security of insurance companies for the financial, economic and national security of the state is substantiated. The authors of the article identified the factors influencing the state of public financial control in Ukraine and identified areas for improving public financial control in the context of financial security of the state and the insurance market in the COVID-19 pandemic. The article substantiates that the conditions for attracting investment and a safe environment in Ukraine have not yet been formed. The system of indicators and criteria for assessing the level of security of the investment environment should be expanded.

Budgetary control in Ukraine: current state and changes

Today it is necessary to improve the legislation of Ukraine in the sphere of budgetary control, namely: it is expedient by joint implementation of the Ministry of Finance of Ukraine, the State Tax Service and the Accounting Chamber of Ukraine common standards of control over the use of budgetary funds and objects of state (municipal) property. An important requirement to build a modern system of state financial control at all levels of management is to exercise control on the basis of ensuring clear interaction and coordination of efforts of all participants of financial and budgetary relations to solve the problems of budgetary control of Ukraine. The current system of budgetary control of Ukraine must be designed in such a way that it can be quickly and effectively adjusted to meet new challenges and challenges.

Tax control as a type of state financial control

The control of financial and tangible resources using is one of the key tasks of management. The paper is devoted to tax control as a control of the legality of the formation and use of financial resources. It is scientifically substantiated that the proper tax control is the one of the main factors of security and economic well-being of the state is substantiated. That is why this topic is important and deserves attention. The concept of state financial control is analyzed and its main features are singled out. The paper reveals the economic and legal essence of the concept of “state financial control” and clarifies its content. The tax control role in ensuring economic security and its attitude to state control is analyzed. The tasks of tax control and their attitude to the management of state financial resources are highlighted. As a result of the analysis of the definitions of the concept of “state financial control", the main approaches, essential features and properties to its understanding are highlighted. The paper examines the definition of essence of tax control, its functional purpose and correlation of state financial control. Tax control is regarded as an indispensable and the most important part of state control. The essence and role of the state financial checking system is exposed for providing the effective use of the financial resources of the state and them having a special purpose use for providing socio-economic development of the state. The basic techniques of the tax control are defined. The ways of improving fiscal control in Ukraine are proposed. As an independent system, tax control provides control procedures to establish variations in the activity system that is controlled by predetermined parameters, the causes of these abnormalities and their removal, while using their own forms and methods to effectively achieve this goal.

Економічні аспекти превенції сказу тварин

Економічні аспекти превенції сказу тварин

Система управління ризиками як інструмент спрощення митних процедур в контексті євроінтеграції

Annotation. Introduction. The constant tendency to increase foreign trade turnover and at the same time the limited possibilities of reorganization of the customs service require its constant improvement, forcing to look for optimal forms and mechanisms for the implementation of its relevant functions. An effective mechanism which ensures the interests of the state and foreign trade participants in customs control is currently a worldwide system of risk management in customs control. Purpose. The purpose of this article is to consider the customs risk management system as a tool for simplifying customs procedures in the context of Ukraine’s European integration. Results. The article considers the customs risk management system, which is an important tool for simplifying customs procedures and for bringing them to the best world standards, which is a necessary condition for Ukraine’s competitiveness in the global economic system. It is noted that an effective risk management system as a unique tool of integrated customs control allows the application of new principles of security of international supply chains. Risk management is the basic principle of modern methods of customs control, which allows optimal use of resources of customs authorities without reducing the effectiveness of customs control, and frees most participants in foreign economic activity (FEA) from unnecessary control. The article focuses on the subject-oriented approach, which involves the categorization of FEA participants in the risk management system. Categorization in this case is the classification of participants in foreign economic activity depending on the essential indicators. The main directions of ensuring the effective functioning of the customs risk management system in the field of customs control in Ukraine are identified. Conclusions. The article identifies the main directions of ensuring the effective functioning of the customs risk management system in the field of customs control in Ukraine. Keywords: risk management system; risk management process; subject-oriented approach; risk classification.

INTERNATIONAL INTEGRAL INDICATORS FOR EVALUATION OF THE EFFICIENCY OF CIVIL SERVANTS IN EU COUNTRIES

This article examines the main generally accepted indicators for assessing certain aspects of public administration, which are used in international practice. The study of these indicators will provide a general description of the quality of the existing system of public administration and the effectiveness and efficiency of its operation, as well as reflect the existing features of socio-political life and economic policy implemented in the country by public (primarily and largely public) government and administration. The authors selected integrated indicators of public administration for 6 countries for the period from 2012 to 2019. A comparative analysis of these indicators was conducted using benchmarking tools in some EU countries. The results of the study will allow a comparative analysis of trends in performance and professional and personal development of civil servants in some EU countries, identify factors influencing these indicators and understand how they can be improved, find strategies and practices that helped achieve the highest efficiency, study the experience of others countries that have already made changes that are relevant to us today. This, in turn, will allow to focus on achieving a specific goal, which outlines the ways of development of public administration and its individual mechanisms, to constantly monitor the level of its achievement, highlight existing problems, suggest ways to solve them, reform management levels and improve the efficiency of the entire public administration system. At the same time, the evaluation of performance results allows to record deviations from the planned course and to introduce appropriate corrective measures. It is established that in most countries there are changes that are accompanied by: - freeing up more resources in poor countries in order to improve socio-economic development; - reducing corruption and increasing control; - increasing the responsibility of civil servants to meet the needs of citizens, which is a key element in achieving prosperity. - the use of ICT to improve the quality of public services. There is currently no single system of public administration in the European Union. Economic, social, political and cultural aspects of each country, as well as time requirements and challenges form its characteristics. However, some generally accepted rules and principles are the same for all. The use of foreign experience of public administration will accelerate the process of successful reform of the functioning system of public administration in Ukraine and accelerate the achievement of the level of European countries, to which Ukraine is equal in its development. It should also be emphasized that to date in Ukraine a fairly limited number of integrated indicators are used to assess the effectiveness of the civil service, and our country is not included in all international rankings. It is recommended to develop evaluation systems at the national level that take into account the main temporal and regional features. The problematic aspects mentioned in the article significantly depend on the external environment, so their solution is directly related to the prospect of developing democratic principles of civil service control in Ukraine, taking into account the state of democratic processes in the civil service and civil service relations with the public.

СИСТЕМА КОНТРОЛЮ НАД ОЗБРОЄННЯМ В УКРАЇНІ: ВЕРИФІКАЦІЯ ДОГОВОРНОЇ БАЗИ

This scientific article reveals the issue of verification activities of state authorities of Ukraine on agreements in the field of arms control in Ukraine. The example of the Verification Department of the General Staff of the Armed Forces of Ukraine shows the existing organizational and legal framework for the implementation of a set of measures related to the verification of the architecture of European and national security in the Ukrainian reality. It is noted that the main tasks of the Armed Forces of Ukraine, as the main state structure in the field of verification activities – is compliance with certain restrictions for certain types of weapons and military equipment in quantitative and qualitative terms, preparation and transmission of current and annual exchange information provided by international treaties and agreements. places of inspections on the territory of Ukraine, providing support for foreign inspection teams on the territory of Ukraine, as well as monitoring the implementation by member states of obligations under international treaties and agreements, by conducting control measures, etc.It is stated that in line with the studied problems, an important role is assigned to regional verification structures – Centers for ensuring the implementation of arms reduction agreements, which receive and send foreign inspection teams at certain points of entry / exit, accompany foreign inspection teams in areas of responsibility, collect, process and provide the Verification Office with data on the availability and movement of military equipment and armaments, as well as other information provided by international agreements in the field of arms control, etc. Attention is paid to the specific nature of arms control and it is proposed to increase the efficiency of their functioning in the current conditions of state management of national security. It is concluded that the appropriate regulatory framework in the field of security and arms control, established within domestic legislation, the system of organizational structures of Ukraine, designed for the practical implementation of measures to control arms, both in Ukraine and abroad, as well as the established procedure for interaction of state bodies of central executive power, form the basis of verification activities in Ukraine and in general are able to ensure control over the Ministry of Defense of Ukraine and the Armed Forces of Ukraine provisions of international treaties and agreements in the field of arms control.

Legal regulation of financial control over the activities of business entities

Problem setting. In the context of the ongoing European integration processes, the issue of creating a modern, optimal and effective system of measures of state financial control over the activities of economic entities is becoming increasingly important for Ukraine. First of all, it is necessary to clearly and coherently regulate public financial control, in particular, its types, methods, forms, procedures, as well as the legal status of public financial control in order to prevent violations of financial legislation by economic entities and promote harmonization of the national economy. with the economic systems of other developed countries. Analysis of recent research. Some problems of legal regulation of state financial control have been studied by such scientists as: L. Voronova, O. Grachova, O. Dmytryk, M. Kucheryavenko, T. Latkovska, O. Semchyk etc. At the same time, as we have already noted, the imperfection of legislative regulation (the presence of conflicts and gaps in the regulation of public financial control), the imperfection of the system of public financial control and other factors necessitate further research and proposals for improving existing legislation. in this area. Thus, the purpose of this article is to analyze the current state of legal regulation of public financial control in Ukraine. Article’s main body. The article considers the legal regulation of financial control over the activities of economic entities in Ukraine. The need to improve the current legislation in the field of financial control was emphasized. It was emphasized that the legislator now prohibits tax audits for all taxpayers, regardless of their division into large, small and medium. Excluding large taxpayers from the list of taxpayers covered by the moratorium during the quarantine period without available grounds, in fact, violates the principles of tax law. Conclusions. It is emphasized that the relationship between business entities and regulatory authorities should be as flexible as possible and implemented in the form of public-private partnership. It is proposed to amend Art. 26 of the Budget Code of Ukraine and to consolidate the definition of “control over compliance with budget legislation”, as well as to determine the forms (methods) of its implementation.

Система управління митними ризиками в контексті спрощення митних процедур

Introduction. The article emphasizes that the current features of the implementation of foreign economic activity require consideration of two factors that are contradictory to each other. In particular, on the one hand, the growth of external threats is forcing the governments of many countries to tighten control measures when crossing the state border of goods and commercial vehicles. On the other hand, according to international conventions and agreements (Kyoto Convention, WMO Framework Standards for Security, WTO Facilitation Agreement), measures to reduce the interference of regulatory authorities in the operational activities of economic operators are envisaged. In this context, the use of risk-oriented customs control tools, which allow simplifying business without reducing the level of national security, is becoming especially important. Purpose. The purpose of the article is to generalize and systematize foreign and domestic approaches to simplification of customs procedures through the use of risk-oriented instruments of customs control, as well as to develop their own proposals for simplification of foreign trade entities in the domestic regulatory field by using subject-oriented criteria. Results. The authors analyzed the provisions of the International Convention on the Simplification and Harmonization of Customs Procedures, the Framework Standards for Security and Facilitation of International Trade, the WTO Agreement on Trade Facilitation, which are provided for significant simplification of international trade procedures by reducing the share of customs inspections and controls. Сustoms security, customs clearance of goods and vehicles on the territory of the subjects of foreign economic activity or in another place permitted by the customs, without the direct participation of customs officials. These measures are based on the widespread use of risk-oriented instruments of customs control. It is noted that some of the provisions of international conventions and agreements on the use of risk-oriented instruments of customs control and simplification of economic operators have been implemented in domestic customs legislation, namely Art. 320 of the Customs Code of Ukraine introduced selective customs control, it is determined that the forms and scope of control sufficient to ensure compliance with legislation on state customs and international treaties of Ukraine in customs clearance are selected by customs (customs posts) based on the results of risk management. Conclusion. The study analyzes the peculiarities of the customs risk management system application in customs control in Ukraine, and offers proposals for the use of subject-oriented criteria of customs control as a simplification for honest economic operators to reduce the selectivity of risk profiles ASUR.

DEVELOPMENT OF STATE FINANCIAL CONTROL IN THE CONTEXT OF THE FILLING OF THE BUDGET OF UKRAINE

The period of reform of the system of public financial control in Ukraine is becoming permanent. Another change in the name of the subject of state financial control instead of the State Audit Office of Ukraine now has another name, namely the Department of Financial Control. The current system of state financial control provides that previous and current financial control over the filling of the budget is carried out by the Ministry of Finance of Ukraine, state tax authorities, customs authorities, and budget expenditures are controlled by the Accounting Chamber of the Verkhovna Rada, the State Treasury and Financial Control. Therefore, further development and reform of the system of public financial control in the context of filling the budget of Ukraine is unresolved. It is these aspects that determined the relevance of the research topic and determined its purpose. The main purpose of this work is a theoretical justification and practical recommendations for further development of public financial control in the context of filling the budget of Ukraine. The article considers topical issues related to the development of public financial control in the context of filling the budget of Ukraine. The theoretical bases of the concept of "development" are considered, the geographical development of the state financial control in the world is defined. Given these characteristics of development, the authors consider it appropriate to outline the socio-economic processes that preceded the emergence of public financial control in Ukraine, presenting the stages of formation and development of public financial control in Ukraine. It is determined that the second and third periods became a significant period of development of state financial control in Ukraine. A detailed overview of the evolution of control is presented in the study. The authors also find that the transformation of the tasks of the Financial Control Department as a body of state financial control indicates a change in priorities in control activities and a change in the ideology of control. The authors emphasize in the study that in modern conditions the role of internal public financial control as a tool to improve the system of internal control of an institution or organization in accordance with the needs arising in the process of their operation is growing. However, the issues of improving the conceptual apparatus of public financial control, substantiation of target characteristics, mechanism, methods of assessing the level and quality of its development in the context of filling the budget of Ukraine remain insufficiently resolved.

Financial and Legal Regulation of the Security of Economic Activity

The author of the article studies financial relations between the state and business entities, whose legal regulation has a significant impact on the security of economic activity as an important component of national security. The author analyzes internal and external factors affecting the finances that are at the disposal of business entities, the state of which depends on the security of economic activity. The components of financial security of business entities are studied from the point of view of organization of finances and management of the movement of financial resources, ensured by the financial and legal regulation by the state. The directions of financial and legal regulation of the security of economic activity are analyzed as an important condition for ensuring the stability, sustainability and efficiency of the movement of finances at the level of business entities.
 It has been established that the legal provision of financial security of business entities is based on regulatory basis that defines the principles, methods, functions and powers of public authorities’ activity and activity of local self-government agencies in all components of the financial system, namely in budgetary, tax, currency, banking, investment, etc., in particular in the area of financial control, which facilitates the establishment of the legitimacy of financial activities and the rational use of finances. It has been determined that there is no regulatory support for financial security at all levels of the economy, including the activity of business entities, as a coherent state policy. The author proves the expediency of developing and implementing a law defining the types of threats to the stability of financial activity and the principles of counteraction, the powers of the state authorities to counteract, prevent and eliminate the threats in the financial sphere, the components of the mechanism of protection of financial interests of business entities. It has been established that financial control is the component of financial activity of business entities, and therefore the Law of Ukraine “On the Basic Principles of Exercising State Financial Control in Ukraine” needs to be improved regarding the methods and types of financial control, powers of controlling entities in order to ensure the security of economic activity.