Mandrychenko Y. Legal Guarantees of the Activities of the Financial Control Agencies in Ukraine

The dissertation is a monographic study, which comprehensively, taking into account modern methods of knowledge, achievements of domestic and foreign legal science, as well as current legislation of Ukraine, foreign countries, reveals the legal guarantees of financial control. The paper analyzes the state of scientific development of issues of guaranteeing the activities of financial control bodies and states the lack of proper attention of the domestic scientific community to this area. The concept, content and system of legal guarantees of the activity of financial control bodies in Ukraine are clarified and their author's understanding is offered. The evolution of normative-legal provision of guarantees of activity of financial control bodies is considered. The material and legal guarantees of the activity of financial control bodies are determined and characterized. The types and signs of procedural guarantees of activity of financial control bodies are established. Scientific approaches to the improvement of legal guarantees of the activity of financial control bodies have been developed, having studied the foreign experience of the countries of the continental legal system on the settlement of such guarantees. Monitoring of law enforcement problems of definition and observance of legal guarantees in activity of bodies of financial control and directions of their decision is carried out. Proposals have been made to improve the legal regulation of guarantees for the activities of financial control bodies in Ukraine.