ORDERING THE EXISTING INFLUENCE OF STATE FINANCIAL CONTROL INSTITUTIONS OF UKRAINE ON PUBLIC FINANCES
Abstract
The article attempts to outline and organize the existing influence of the powers of control over public finances, as part of the subject of control, in the functioning subjects of state financial control of Ukraine.
The study was conducted on the basis of the data obtained, collected in various directions, which became the basis for both the analysis and the overall final result.
The first direction for obtaining data was - calculating the cost expression of public finances. It was taken into account that the cost expression of public finances covers budgets of all levels and the consolidated insurance contribution. The obtained data was grouped into Table 1 and Table 2, which allow us to present not only the volume of public funds, which is characterized as annual, but also the volume of funds that are the subject of control.
The next direction for obtaining data was - conducting a regulatory and legal analysis of the powers of subjects of state financial control in relation to the selected subject of control. The results are grouped into Table 3, with specific indicators and indicators.
The last direction of data collection was - indicators of the practice of state financial control. The results obtained are summarized in Table 4. The data make it possible to analyze the application of the influence of control powers available to controlling institutions on a specific subject of control.
Based on the specified data, it was possible, using comparative analysis, to draw conclusions from the study, namely:
- comparing the scope of the subject of control (tables 1, 2) and the existing powers of the control subjects (table 3), we obtain a negative result. Which consists in the fact that the existing powers do not cover all components of the country’s public finances, namely the Single Contribution is outside the control of the subjects of state financial control.
- comparing the obtained result of the application of the existing influence of powers by the controlling subjects of the country (table 4) on a specific subject of control (tables 1, 2), which was studied in their practical activities for the selected period, we obtain a negative result again. Which consists in the fact that the control covered only 2493.8 billion UAH. (or 29.33%), out of the total volume of the subject of control of 8501.4 billion UAH.
The scientific result of the study was the substantiation of the Author’s statement that the subjects of state financial control operating in the country have both excessive powers of influence on the subject of control - due to duplication of control over the use of financial resources, and insufficient powers - due to the lack of control over the Single Contribution.
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