Influence of state financial control on state authorities functioning

El impacto del control financiero estatal en el funcionamiento de las autoridades públicas

• Maxym Petrychuk State tax University, Irpin, Kyiv region, Ukraine. https://orcid.org/0000-0002-7367-3973
• Iryna Chekhovska State tax University, Irpin, Kyiv region, Ukraine. https://orcid.org/0000-0002-7030-2456
• Maryna Rudaia State tax University, Irpin, Kyiv region, Ukraine. https://orcid.org/0000-0002-3877-6192
• Olga Koval Kyiv National University of Technologies and Design, Kyiv, Ukraine. https://orcid.org/0000-0003-1509-7258
• Vitalii Yatskovyna Odesa State University of Internal Affairs, Odesa, Ukraine. https://orcid.org/0000-0003-2535-3913

DOI: https://doi.org/10.46398/cuestpol.4074.18

Keywords: state financial control, regulatory agencies, subjects of financial control, financial discipline, fiscal decentralization

Abstract

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.

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