LEGAL REGULATION OF ACTIVITIES OF STATE AUDIT SERVICE OF UKRAINE
Journal Title: Зовнішня торгівля: економіка, фінанси, право - Year 2016, Vol 6, Issue 89
Abstract
Background. Reforms in the sphere of state financial control and budget relations in Ukraine should become a priority element in the prevention of offences and the enforcement of the state financial control to the modern requirements, through the optimization and improvement of functions of the State audit service (SASU). Analysis of recent researches and publications. Ukrainian scientists made a significant contribution to the theoretical development of problems of legal regulation of activities of specially authorized state body in the sphere of state financial control. However, the issue of providing consultation during the control of budgetary relations by public authorities is almost worked out in domestic scientific literature. The purpose of this article is to study certain problematic aspects of legal regulation of activities of specially authorized state body in the sphere of state financial control – SASU and making the results of a study of proposals to improve the existing financial legislation governing its activities. Materials and methods. Such normative legal acts as the Budget Code of Ukraine, Laws of Ukraine "On main principles of state financial control in Ukraine" and "On Public procurement", decrees of the President of Ukraine, resolutions of the Cabinet of Ministers of Ukraine, statistical information on the activities of SFI in Vinnytsia region in the course of 2015 and the domestic and foreign scholars became the information base for the study. In the study there were used such methods of research: dialectical, formal logical (analysis, synthesis, deduction and analogy), empirical (description and comparison) and statistical. The results of the study. Detection of violations of the budgetary legislation is implemented in Ukraine through the use of various methods of state financial control. The legal status of the State auditing service of Ukraine stipulates the implementation of this policy for targeted, efficient use and preservation of public financial resources, fixed and other assets. An important privilege of service in its work of a preventive nature remains an opportunity to provide public authorities and others controlled institutions with the proposals required to consider and recommendations on elimination of reasons and conditions that may lead to the Commission of violations and the occurrence of faults in the operation. One of the important ways of reduction of budgetary offences and increase the level of legal awareness of subjects of such relations may be the introduction of budget consultation. Conclusion. Legal provision and principles of the SASU activities in the field of counteracting budget offences require substantial improvement towards increasing the role of preventive activities, which can be an introduction to the budgetary legislation of the Institute of budget consultations.
Authors and Affiliations
Vasyl PANKEVYCH, Serhiy SIDAK
Keywords
Related Articles
- EP ID EP185312
- DOI -
- Views 132
- Downloads 0
IMPORT DEPENDENCE OF THE DOMESTIC MARKET OF UKRAINE
Background. The proposed scientific article is devoted to actual issue of formation of effective system of foreign trade regulation, particularly imports. Consideration of the problem is based on the study and analysis o...
ORGANIZATIONAL AND LEGAL FORMS OF SELF-REGULATORY ORGANIZATIONS
Background. The issues of self-regulatory organizations are becoming more and more relevant. However, repeated attempts to submit bills in this area did not lead to a positive outcome. One of the reasons is the lack of r...
IMPACT OF RESOLUTIONS OF THE UN GENERAL ASSEMBLY ON INTERNATIONAL LEGAL REGULATION OF TRADE RELATIONS
The role and place of resolutions of the UN General Assembly in the system of sources of international law that regulate trade relations and are applied in the practice of the functioning of trade missions is examined. A...
LEGAL ASPECTS OF PROVISION DE MINIMIS STATE AID TO SUBJECTS OF ENTREPRENEURSHIP
Background. The article raises the problem of providing de minimis aidand monitoring it, which is much widespread within the framework of the national systemof state aid. At the same time, in Ukraine, there is currently...
WORLD BOOK PUBLISHING: LESSONS FOR UKRAINE
Background. Book publishing in Ukraine is characterized by negative tendencies. Low competitiveness of the domestic book publishing causes need in researching of factors and ways of activation of book publishing activity...