Yarmak I. Principles of Financial Control: legal aspects.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0414U004241

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

19-09-2014

Specialized Academic Board

Д 26.001.04

Taras Shevchenko National University of Kyiv

Essay

The thesis is devoted to the complex analysis the principles of financial control. Covers the doctrinal approaches for the principles of financial control, defined the features of the regulatory principles consolidation of financial control in the international documents, legislation of Ukraine and foreign countries. Supplemented the author explanation of the concepts there are: "principles of financial control", "public financial control" and definitions of the budget, taxation, customs, banking and currency control. Analyzed of existing principles classification of financial control and offered their own division. Opened the essence of the general principles of financial control and outlines the special principles of budgetary, tax, customs, banking and currency control. Argued the necessity for changes and amendments to the Budget Code of Ukraine, Laws of Ukraine "On Auditing" and "On the Accounting Chamber". Worked out the bill "On the principles of financial control".

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