Molchanov D. Financial control and monitoring as a means of counteracting the shadow economy of Ukraine

In the dissertation, on the basis of analysis and generalization of the theory of administrative law and scientific views, provisions of the current national and international legislation, achievements of public administration subjects, the scientific provisions are developed and ways of solving the scientific problem of financial control and monitoring as a means of counteracting the shadow economy of Ukraine are proposed. The essence and peculiarities of the administrative and legal regulation of relations in the field of financial control and monitoring have been clarified. The legal content of financial control and monitoring is defined as an object of administrative and legal regulation. The principles of administrative and legal regulation of relations in the field of financial control and monitoring are outlined. The forms and methods of administrative activity of the public administration regarding the implementation of financial control and monitoring are described. The reasons and the administrative and legal factors of counteracting the shadowing of the economy are identified. The scientific provisions on generalization of law enforcement practices in the field of financial control and monitoring have been improved in order to counteract the shadowing of the Ukrainian economy.