Pashcheko O. Legal regulations of the financial control process (according to the legislation of Ukraine).

The aim of the dissertation investigation is to reveal legal problems of the financial control process as a separate legal form of the financial control bodies activity, to formulate the theoretical conclusions and proposals as for the national legislation improvement on the basis of the financial control bodies law enforcement activity generalization, legal and economic sciences achievements, domestic and foreign legislation analysis. The object of the investigation – social relations arising with the financial control fulfillment. The subject of the investigation – normative acts which regulate the financial control process. Methods of the investigation: dialectical, comparative legal, system structural, formal dogmatic (special legal). Novelty: - the features of the financial control process and its content are discovered; - the financial control process is represented in wide sense; - the conclusion on the necessity of the control procedural norms unification in a unified procedural normative legalact is formulated; - classification of the financial control process stages and the main guarantees of the financial control process are specified; It is suggested to create a higher body of the financial control provided with special authorities on control activity regulation, unified methodological basis and financial control fulfillment legal technology working out. The author’s definitions of the “financial control process” and “the stage of the financial control process” are proposed. The procedural legal form on an example of the financial control bodies activity is represented in a new aspect. The necessity of the “financial control process”, “financial control procedure”, “financial control methods” and “financial control methodical measures” notions differentiation is grounded as well as the necessity to bring some changes and amendments to the draft of the Law of Ukraine “On financial control” and other normative legal acts. It can be used on practice: - in a scientific research sphere for the further investigations of the financial control process; - in law-making activity – for the present legislation improvement and for the draft of the Law of Ukraine “On financial control” preparation; - in the sphere of the financial control bodies practical activity during the control measures taking; - in educational process for the certain chapters preparation in the textbooks on “Financial Law” and special training course “Financial control legal grounds” and for the abovementioned subjects teaching.