Savchenco L. /The legal problems of the financial control of Ukraine

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0502U000332

Applicant for

Specialization

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

27-06-2002

Specialized Academic Board

Д 64086.01

Essay

The purpose of the dissertation research is to solve legal problems of organization and accomplishment of the financial control in Ukraine, to formulate theoretical conclusions and offers concerning improvement of the national legislation on the basis of the account of achievements of legal and economic sciences, generalizations of legal activity of the financial control bodies and analysis of the domestic and foreign legislation. The objects of the research are public relations, which arise in the sphere of organization and accomplishment of the financial control in Ukraine and are adjusted by the Constitution of Ukraine, Budget code of Ukraine, Laws of Ukraine "On Accounting chamber", "On the state control-auditing service in Ukraine", "On the state tax service in Ukraine" and many other laws, by the decrees of the Verkhovna Rada of Ukraine, decrees of the President of Ukraine, decrees of the Cabinet of Ministers of Ukraine, normative - legal acts of the financial control bodies. The subjects of theresearch are the theoretical and methodological problems of legal regulation of the financial control in Ukraine. Methods of the research. Defining her own epistemological approach, the author used domestic and foreign intellectual experience of legal and economic sciences reflected in the scientific literature. Methodological basis of the dissertation work became the following scientific methods: formal - dogmatic (specially - legal), comparatively- legal and system - structural analysis. The scientific novelty of the work: - a concept of the financial control, its essence under modern conditions, problems and functions are specified; - the principles of the financial control are shown in a new aspect and the necessity of their legislative binding is proved; - the necessity of differentiation of concepts "openness" and "publicity" is justified at the legislative level ; - the role of the financial control in accomplishment of financial policy of the state is specified; - certain articles to the draft of the Law of Ukraine "On the financial control in Ukraine ", changes and additions to the Constitution of Ukraine, Laws of Ukraine "On Accounting chamber", "On the state tax service in Ukraine ", "On the state control-auditing service in Ukraine ", other statutory acts are formulated. - the financial control as a control function which is auxiliary, as it is present at accomplishment of other functions, and as a final stage of administrative process is considered in a new way ; - the place of the financial control institute in the system of the financial law is specified; - the classification of the financial control by kinds, methods, forms is offered; - the functions of the bodies for which the control function is basic are precisely determined, ; - Accounting chamber is offered to be recognized as the supreme body of the financial control; - the functions of bodies are precisely determined, for which the control function is basic. Practical significance of the dissertation research results is that the theoreticalprovisions and the conclusions, which constitute scientific novelty of the work, are presented by the author in the concrete recommendations and offers concerning perfecting the work of the financial control bodies on the basis of introducing appropriate additions and changes to the statutory acts, which define their legal status. So, some offers of the author, are realized by the Verkhovna Rada of Ukraine while developing modifications and additions for the Law of Ukraine "On the state tax service in Ukraine". The concrete conclusions of the author have found reflection in the Provision on Accounting chamber of the Verkhovna Rada of the autonomous Republic of the Crimea. Some offers of the candidate for the doctorate degree are realized by the Central control-auditing department of Ukraine during preparation of the drafts of the Laws of Ukraine "On the financial control in Ukraine", "On the state control-auditing service in Ukraine" and methodical instructions, recommendations concerning organization and accomplishment of the financial control by this service and are accepted to realization by the department of the State Treasury in Kyiv and by the State tax inspection in the town of Irpin of the Kyiv region. The results of the dissertation research are used while delivering lectures on the normative course "Financial Law" and on the special course "Legal bases of the financial control" at the Ukrainian state tax service Academy, during the preparation of the educational-methodical materials on courses "Legal bases of the financial control", "Financial Law", "Financial Law (problems of the theory)", "Financial-legal mechanism of creating a profitable part of the budgets" for the students of the law faculty, and also lecture materials for the workers of the state control-auditing service and state tax service bodies - students of the Centre of retraining and improvement of professional skills of the state tax service staff of Ukraine in the Ukrainian state tax service Academy.

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