State Financial Control In Ukraine Research Articles

DEVELOPMENT OF STATE FINANCIAL CONTROL IN THE TAX SYSTEM OF UKRAINE IN THE CONDITIONS OF INNOVATIVE TRANSFORMATIONS

The article defines the essence, functions, and types of state financial control. State financial control is an integral part of the management of economic objects and processes, which consists of observing the object to verify the compliance of the object of observation with the desired and necessary state. The task of state financial control is defined. The main functions of state financial control are highlighted. The main problems and the need to improve the system of state financial control in Ukraine were considered, and the State Control and Audit Service’s activity in financial control was investigated. The theoretical principles of determining the essence, role, and place of state financial control in the system of financial activity of the state have been studied as an organic component of the market economy – an essential factor in achieving a balance between market relations and state regulation in order to achieve a strategic effect based on the consequences of their interaction. It was noted that it is necessary to form such a system that could respond to the numerous problems of the market economy, and state financial policy would cover all levels of the economy and would be integrally built on uniform methodological and organizational principles. The need to bring state financial control and audit of the use of state funds to international standards of state financial control has been proven, which will make it possible to improve the management of budget processes at all levels of budgets, interaction, and coordination of control bodies in the implementation of control measures and management decisions. A mechanism of state financial control and its structure has been developed, ensuring a high degree of preparation for conducting and implementing materials for control measures. It became evident that the methods of state financial control and their essence depend on the form of control considering the proposed mechanism. Measures to improve state financial control are proposed. The organizational structure of the unified system of state financial control is defined.

DEVELOPMEMT ISSUES OF STATE FINANCIAL CONTROL IN UKRAINE

Introduction. The issue of building and creating a holistic system of state financial control in Ukraine is very important and relevant today. It is impossible to increase the efficiency and competitiveness of different sectors of the national economic system, to ensure the life of the state, as well as to reduce the level of shadowing of the economy and corruption without their solution. The purpose of the article is to develop the scientific and methodological foundations of the formation of the system of state financial control in Ukraine on improving the efficiency of its functioning in the conditions of modern challenges and threats. Results. The current state of the state financial control system in Ukraine and the prospects of its further development are considered. The results of the control work of the State Audit Service of Ukraine for 2020–2022 are summarized. It is emphasized that effective state financial control is the most important condition for the existence of a strong state and an important factor in its development. The problems that may arise in the process of creating and building a single system of state financial control. Ways to improve the unified system of state financial control are proposed. Conclusions. According to the results of the study, conclusions are formulated on the need to form a holistic system of financial control, determine the vectors of its development, taking into account the principles of interaction between external and internal control bodies, timely identification economic processes, the course of which must be kept under constant control and supervision of the state.

INSTITUTIONAL DESIGN OF THE FINANCIAL CONTROL MODEL: COMPARATIVE ANALYSIS OF IDEAL AND REALITY

The article is devoted to the attitude to INTOSAI as the leader of the control function of finance in the world, and to the INTOSAI recommendations, grouped into the IFPP, as an example of a control model: with a properly constructed structure and filled with meaningful disclosure on the implementation of control measures. This view of the INTOSAI experience enables us to propose our own institutional design for the INTOSAI classifications. The result of the institutional design is essentially a reflection of the reference (ideal) model of the external financial control model, i.e. the EGA Model, in terms of its structure. EGA Model has the INTOSAI institutional structure (Institutional Framework) and the INTOSAI auditing framework (Auditing Framework): to the institutional structure we have included not only fundamental and basic principles, but also several standards that, in our opinion, are also related not only to the control methodology , as far as the formation of the control model; to the audit structure, we include not only standards that methodologically ensure the principles of auditing, but also standards that are a methodology for the implementation of various types of audits, with guidance on their application. Having obtained the classification of the INTOSAI experience in the background, we can conduct a study of the existing practice of state financial control in Ukraine and its compliance with the specified standard with the help of methods of institutional analysis, by comparing the formal norms of INTOSAI with the formal norms forming the national practice of state financial control. The data of the comparative analysis are grouped into the appropriate tables: at the level of the structure of the established control practice; at the level of methodology of functioning control subjects. The result of the conducted comparative analysis, which consisted in testing the practice of state financial control in Ukraine for compliance with the standard (ideal) model, was the establishment of non-compliance of the researched practice with the developed standard - a quasi-model of the institute of financial control was built in Ukraine.

Modernization of the system of state financial control in Ukraine

Introduction. State financial control contributes to the development of the state's economy, ensures a fair distribution of its national income, financial stability and national security, which is achieved through effective and rational management of state finances. Existing problems and contradictions in the field of state financial control have a negative impact on its effectiveness and significantly restrain the development of the state's financial system in general. The purpose of the paper is to study the problematic issues of the state financial control system in Ukraine and to find directions for its improvement and strengthening in modern conditions. Results. Among the main shortcomings of the functioning of state financial control, it is possible to highlight the lack of a single regulation for the implementation of internal and external state financial control at the levels of the budget system, excessive formalization of internal control procedures, the lack of connection between the results of the assessment of the quality of financial management and internal state financial control, the difficulty of ensuring functional independence and organization of internal audit work in conditions of personnel and financial restrictions, weak orientation to systemic work aimed at reducing budgetary risks. Successful functioning of the state financial control system is possible if the principle of risk-orientation is observed. A risk-oriented approach in the state financial control system should be aimed at: establishing strategic goals in risk management; use of own and external quality data when making management decisions; the relevance of indicators of the effectiveness of control activities within the framework of state financial control, which can be achieved by balancing quantitative and qualitative indicators. Conclusion. The proposed measures to improve state financial control will allow for the formation of a unified approach to its planning and implementation, which will ensure a more effective and in-depth implementation of control measures, which will allow to focus the attention of authorized control bodies on the subjects of control, which are the most problematic. It is obvious that improving the effectiveness of state financial control can be achieved with the help of audit and analytical measures aimed at coordination and systematic information exchange between financial and control bodies regarding the implementation of budgets at different levels.

Influence of state financial control on state authorities functioning

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.

Удосконалення державного фінансового контролю: праксеологічний дискурс

The full-fledged functioning of the economy of Ukraine in wartime is one of the most challenging tasks of the state government, which cannot be fulfilled without external financial assistance. During the six months of the war, Ukraine attracted more than UAH 800 billion to finance the state budget, more than half of which was loans and grants from foreign partners. Taking into account the need for further financial assistance and the society's request for effective use of the received funds, the issue of improving the effectiveness of state financial control in Ukraine is urgent. The purpose of the article is to determine the list and content of the principles of state financial control as a praxeological component of ensuring the effectiveness of the functioning of state financial control bodies. In practice, state financial control does not perform a preventive function because the number of detected financial violations tends to increase. This indicates the absence of requirements for strict compliance with financial discipline and sometimes irresponsibility for the facts of its violation. The insufficient development of the praxeological component of state financial control (in particular, the lack of an agreed position among scientists regarding the composition and content of its principles, the absence or declarative regulation of their content in normative legal acts that determine the principles of state financial control, as well as regulate the functionality of its main subjects) negatively affects the effectiveness of state financial control. To create prerequisites for increasing the effectiveness of state financial control, principles of a system-forming nature, as well as principles of organization and implementation of control measures, are proposed. The temporary centralization is proposed as an additional measure to improve state financial control. It will consist of creating a state control body that will perform a coordinating function in matters of planning control measures.

STATE FINANCIAL CONTROL AS A FACTOR OF EFFECTIVE USE OF LOCAL BUDGET FUNDS

Introduction. Currently, local budgets play a significant role in the socio-economic life of the state. The formation and use of local budgets is one of the priorities that should be taken into account in the management of local finances. State financial control over the use of local budgets is becoming increasingly important given the situation with the global pandemic COVID-19, as well as the Ukrainian realities, where there is a threat of external military aggression. Public financial control is a factor that reduces the risk of inefficient use of budget funds, and therefore its study is relevant and urgent today. The purpose of the article is to highlight the situation with the state financial control as a factor in the effective use of local budgets in Ukraine, as well as to make recommendations for improving its implementation. Results. The legal basis for state financial control in Ukraine has been clarified. The main subjects of state financial control have been identified and the importance of their effective cooperation has been highlighted. The state financial control is divided into preventive, operational and retrospective and the need for their unity is emphasized in order to achieve the most useful effect for the control of the use of local budgets. The role of the processes of decentralization of state power and reform of local self-government in the formation and use of budget funds at the local level was emphasized, and the need for state financial control under such conditions was emphasized. The data by the State Audit Service of Ukraine demonstrates the urgency of improving the system of state financial control over the use of local budgets. Potential ways to increase the effectiveness of state financial control at the local level are proposed. Conclusions. It is determined that the state financial control occupies a prominent place to ensure the efficient use of local budgets. It was found that in Ukraine today the state financial control is carried out at an insufficient level, and therefore needs to be strengthened while the number of control measures at the level of local budgets should be increased.

НОРМАТИВНО-ПРАВОВІ ЗАСАДИ ЗДІЙСНЕННЯ ФІНАНСОВОГО КОНТРОЛЮ В УКРАЇНІ

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.

ВІДМІННІ РИСИ АУДИТУ ВІД ІНШИХ ФОРМ ФІНАНСОВОГО КОНТРОЛЮ У КОНТЕКСТІ ЗАКОНОДАВЧО-НОРМАТИВНОГО РЕГУЛЮВАННЯ

Effective functioning and economic security of business entities is impossible without high-quality information and analytical support for the processes of preparation and monitoring of the implementation of management decisions. That is why diagnostics of the financial condition, in particular with the help of audit and other types of financial control, are needed by the modern manager. The article reflects the essence of the concepts of «audit», «forensic economic examination», «revision» and «state financial audit» within the framework of Ukrainian legislation, carried out their comparative analysis, concluded about their similarities and significant differences. It has been established that audit differ from other types of financial control in terms of subjects and objects, organizational and management support, reasons for conducting and documenting the results of their conduct, legal regulation, funding procedure and duration of conduct. An analysis of the legal regulation of audit, forensic economic examination, revision and state financial audit was carried out. Thus, the main legislative and regulatory act that regulates the audit is the Law of Ukraine «On the audit of financial statements and audit activity», forensic economic expertise – the Law of Ukraine «On forensic expertise», revision and state financial audit – the Law of Ukraine «On basic principles implementation of state financial control in Ukraine». The comparative characteristics of subjects of audit activity, court experts, inspectors and state auditors in accordance with the current legislation are given. The documents on the basis of which the specified types of financial control are carried out are characterized, in particular, the audit is carried out on the basis of an agreement on the provision of audit services, a forensic economic examination – on the basis of a procedural document on the appointment of an examination or an agreement with an expert, revision and state financial audit – on the basis of the referral of the established The Ministry of Finance of Ukraine sample. An analysis of the reporting documents was carried out, which formalize the results of the verification. Thus, the results of the audit are presented in the auditor's report, the forensic economic examination – in the expert's conclusion, the revision – in the revision report, and the state financial audit – in the state auditor's report.

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.

ФІНАНСОВИЙ КОНТРОЛЬ І СТАНОВЛЕННЯ АУДИТУ ВІДПОВІДНОСТІ ЗАБЕЗПЕЧЕННЯ ЕФЕКТИВНОГО УПРАВЛІННЯ БЮДЖЕТНИМИ КОШТАМИ

The system of state financial control of Ukraine is investigated, its conceptual apparatus is analyzed. It is noted that a significant lever of influence on the efficiency of budget management is control as an important component of the public financial management system. The control function in the budget expenditure management system helps to effectively manage finances within the current legislation. However, despite the current legislative and regulatory framework, in the field of public financial control there remain issues that require a separate legislative regulation of the status of each regulatory body with clear functions of audits, expert and other control and analytical measures. The need for such a law is dictated by the desire to avoid duplication of functions of regulatory authorities, increase the efficiency of their interaction, conduct quality control measures, form transparent environment in the budget system. Particular attention is drawn to the lack of a transparent “economic field” in the country, which would prevent corruption, fraud, budget violations. The volumes of budget violations based on the results of audits of the Accounting Chamber are given. Emphasis is placed on the need to improve the legislative and regulatory framework, the state to defining clear rules for conducting economic activities, finding reliable economic levers, ways and methods to combat violations of budget legislation, inefficient management and use of budget funds. The necessity of introduction of compliance audit as an important tool of ensuring the observance by the participants of the budget process of legally defined norms, rules, procedures on the efficiency of management and use of budget funds is substantiated. The definition of three main types of audits (financial, performance and compliance) according to international standards is given, the methodological scheme of the main features and principles of audits and their differences is proposed, which will allow to identify each one separately.

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.

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.

Organization of state financial control in order to ensure sustainable economic development

The article explores the theoretical, methodological and applied aspects of the organization of state financial control in order to ensure sustainable economic development of Ukraine. A comprehensive model of the organization of state financial control has been formed, focused on ensuring sustainable economic development. The goals, directions, strategic and operational tasks of state financial control are determined to ensure stability, efficiency and systematic provision of budget services. Among the main tasks of reform system of state internal financial control the creation of a single legal field for development is indicated system of state internal financial control as an integral part of public administration and input relevant changes to the legislation. The relationship between public financial control and financial policy should be traced in determining the types of control. In our opinion, the division of financial policy into components is a prerequisite emergence of certain types of public financial control. In other words, each component of financial policy must have its own separate instrument, ie the type of public financial control. Coherence of financial policy components and types of control is necessary to build an effective and efficient structure of public administration bodies with a clear definition of the limits of their influence and the degree of responsibility. The necessity of institutional reform of state financial control in Ukraine is substantiated. The methodological foundations of state financial control for Ukraine are systematized based on the experience of the United States of America. A hypothesis has been put forward that the effectiveness of budgetary services at the regional (local) level is a criterion for the effectiveness of the use of state financial resources. The types of efficiency of budgetary services are defined with the aim of managing certain aspects of the provision of budgetary services, among which the effectiveness of the external and internal environment of state financial control is highlighted, as well as such types of efficiency as budgetary, social, commercial, public and so on. It is noted about the need to reform the existing model of state financial control in Ukraine and the direction of its implementation.

The essence and significance of public financial control in Ukraine

This paper presents an overview of foreign and domestic research, on issues and modernization of the system of state financial control. The need to develop a conceptual categorical base of the state financial control of Ukraine in accordance with the international standard, have been identified. Since, «state financial control» synthesizes a number of complementary concepts such as «control», «financial control» and general idea of public functions; the given concepts have been classified. «Financial control» and «state financial control» are classified by common categories: function, system and institution. The main goals and principles of state financial control are indicated. The system of public financial control bodies is schematically depicted. It is proved that the concept of «public financial control» is narrower in meaning than the concept of «financial control». We have identified public financial control as a separate type of control. This article is a kind of theoretical contribution to the formation of a single conceptual and categorical apparatus of public financial control. The main problem in Ukraine has been identified, and the problem of creating an integrated system of state financial control remains unresolved in the country. It is noted that the functions and powers of state bodies are duplicated. Public financial control is the final stage of the public administration process.  The main purpose of public financial control is manifested in the practical satisfaction of the purpose of public life. That is, public financial control is a necessary condition for a democratic society and is a legitimate activity of public authorities and management, which permeates all financial and economic activities. As for the legal framework of state financial control, it is not yet fully formed, the current laws are valid for a particular control service separately, there is no unification.

CURRENT STATUS OF STATE FINANCIAL CONTROL OF UKRAINE AND WAYS OF ITS IMPROVEMENT

The urgency of the research is conditioned by the crisis of state financial control in Ukraine, in particular by the artificial lowering of the role of the state financial control for public administration in terms of determining the problems and prospects of the socio-economic development of the country. The study is evaluating the results of control measures conducted by the State Audit Service of Ukraine and the Accounting Chamber of Ukraine, development of recommendations for their improvement and phrasing. The methodological framework of the research is a comparative analysis of the series of dynamics of the established financial violations, systematic analysis of the quantitative and qualitative composition of the revealed violations, cause-and-effect analysis of the dynamics of the revealed financial violations, abstract-logical method, synthesis and generalization to substantiate the basic theoretical provisions, formulation of conclusions. The scientific results. Based on the performance evaluation of state financial control the article proves the failure of contemporary inquiries to support the interests of the state and civil society, defines the main reasons of such inconsistency. It is also determined that the significant improvement of the situation can be achieved through: awareness of the importance of the parliament and government of state control as an exclusive functionality tool of information source for nationwide scale management decisions centers about the actual situation in the national economy; accomplishment of the concept of preventive controls to facilitate optimization controls, saving budget funds for their implementation and state control servicing, establishment of the necessary evidence for further damages compensation to the state and reduction of the number and volume of financial misconducts in the future; centralization of state financial control, which will consolidate efforts to control completeness of formation, legitimacy, appropriateness and distribution efficiency, redistribution and use of financial resources of the state, eliminate duplication of control tools, create a single database of control tools and their results, optimize servicing costs of state financial control bodies. The practical significance of the research is to develop first-priority recommendations for improving the organizational foundations of state financial control and methods of conducting control measures. Significance/originality. The results obtained form an integrated view of the consequences of functioning of the state financial control bodies, the level of legal consciousness, professional competence and responsibility of officials of state authorities, local self-government, and other entities of economic relations for the consequences of managing state financial resources.

ДЕРЖАВНИЙ ФІНАНСОВИЙ КОНТРОЛЬ В УКРАЇНІ В УМОВАХ ДЕЦЕНТРАЛІЗАЦІЇ: РЕГІОНАЛЬНИЙ АСПЕКТ

У статті висвітлено питання організації державного фінансового контрою в Україні в умовах децентралізації. Розглянуто систему органів державного фінансового контролю. Проаналізовано управління фінансами України, зокрема фінансовий контроль на регіональному рівні. Визначено, що фінансовий контроль на регіональному рівні є незалежним джерелом для виявлення причин порушень, а також ефективним засобом для прийняття рішень щодо запобігання порушенням. Розглянуто основні проблеми здійснення державного фінансового контролю. Обґрунтовано напрями розвитку системи державного фінансового контролю в Україні в умовах децентралізації зважаючи на соціально-економічний розвиток країни.

Formation and Establishment of the System of State Financial Control in Ukraine

Formation and Establishment of the System of State Financial Control in Ukraine

STATE FINANCIAL CONTROL IN TERMS OF DIGITALIZATION OF THE INSTITUTIONAL ENVIRONMENT

The purpose of the study is to substantiate the benchmarks of digitization of the institutional environment of state financial control in Ukraine based on foreign experience. The methods of qualitative, quantitative, and correlation analysis, graphical modelling, causality tests, comparisons and generalizations were used. Results. The essence of the institutional environment of the state financial control is determined and its contradictions are revealed. It is established that in order to overcome the contradictions of the institutional environment of state financial control, it is necessary to resolve the issue of intensifying its digitalization since the use of financial technologies affects the state of governance. Directions of the digitization of the institutional environment of the state financial control were examined through the prism of relations “control-state”, “control-enterprise”, “controlsociety”, and “control-European Community”, with the justification of proposals that should be implemented in the context of isolated components. Practical importance. The digitalization of the institutional environment of state financial control should be based on electronic democracy, parameterization of annual reports of controlling bodies, blockchain interoperability, automation of control measures, use of artificial intelligence and cloud computing technologies, services based on open data, interactive methods of information sharing (social networks, television programs, and video blogs), and electronic tax fraud identification services in international trade. Value/ originality. The level of digitalization of the external institutional environment of the state financial control is higher than the level of digitalization of the internal environment. This creates the basis for the development of the theory of state financial control, as well as the practice of its implementation, which requires appropriate innovative and technological transformations.

DISPROPORTATIONS OF INSTITUTE OF CONTROL OF UKRAINE

The article examines the essence of the concept of state financial control by considering the concepts of “institute of control” – “agent of institute of control” – “subject / quasi-subject of state financial control”, the functioning of agents of institute of control - the Accounting Chamber of Ukraine and the State Audit Service of Ukraine, and the results of their activities on the use of public finance in the framework of official information. The reports of the agents of institute of control were analyzed and conclusions about the continuation of the negative dynamics of illegal and inappropriate use of public resources were made, the spread of budget and financial violations. disproportions that exist in the system of state financial control are identified and ways to eliminate them are defined. The necessity of improvement of functioning of the bodies and the legal mechanism in the management of state financial control in Ukraine is justified, as well as the need to ensure the creation of a unified system of state financial control that is able to resist abuse and prevent possible loss of budget funds by adopting the Code of state financial control of Ukraine, clearly delimiting the powers of internal and external control that could solve such problems as: legal support of control activities and unification of functions and powers of financial control in the executive branch. It is necessary to expand the contents of the basic principles of control in the Budget Code of Ukraine, clearly defining the object and the subject of control, its principles and types, principles of conducting, which will contribute to the expansion of terminology and basic issues of state financial control.