Makukh O. Legal regulation of the financial control in the budget process (on the pattern of the State budget of Ukraine)

The thesis is devoted to the research of the problems of the legal regulation of the financial control in the budget process on the pattern of the State budget of Ukraine. The legal nature of the budget process as one of the kinds of the juridical process is researched. Special attention is concentrated on the problem of the sense of the financial control in the budget process, correlation of the budget control with other kinds of control, tax control in particular. The peculiarities of implementing the financial control at separate stages of the budget process are stipulated by the character of the budget activity at corresponding stages. The main point of the programme method, the method having a special purpose of forming the State budget of Ukraine are analysed. Expediency of wide applying of efficiency audit in the activity of the state financial control bodies is argued. On the grounds of the conducted research the necessity of introduction of changes and additions to the legislation currently in force on the financial control in the budget process is grounded.