A structural and functional model of state financial control system adaptation to the institutional transformations of national economy is developed, which is based on overcoming the contradictions of institutional environment on the basis of increasing the efficiency interaction of its subjects, harmonizing their interests by ensuring complementarity of types and methods of control, clear functions separation.
Approaches to understanding the notion of state financial control institutional environment, which is proposed to be considered as a set of economic, social and legal agreements, have been improved to identify the constraints on the implementation of control measures and their effective management during mobilization, distribution and use of public financial resources.
Institutional approach to strengthening the coordination of state financial control bodies on the basis of formal restrictions, social norms and control mechanism is developed, which allows to overcome the problem of inefficient institutions emergence in society, helps to create a single information space in the environment of control bodies, reduces possibilities of evasion and tax evasion financial schemes to reduce tax liability.
Provisions have been developed to systematize foreign experience in context of state financial control institutionalization models in the world regarding coverage of public finances by control measures and ensuring their transparency, which creates the basis for improving efficiency and effectiveness of state financial control system in Ukraine.
Got further development substantiation of priority directions of strengthening of controlling bodies interaction with the public sector of economy, society and enterprises, which will lead to increase of effectiveness of control measures, will help to strengthen citizens' trust in the government, counteract corruption, optimization of public expenditures and increase of efficiency of their use.
The ways of adapting the state financial control to the transformation of the institutional sectors of the Ukrainian economy, in particular, of financial corporations and non-resident entities, which consist in the formation of a centralized approach to the control measures over the banking and non-banking financial markets, in need of legislative changes to legal documents regulating foreign economic activity, which will strengthen the ability of the controlling bodies to identify schemes of committing financial offenses and to develop mechanisms for their prevention.
Are offered the methodological bases of formation and functioning of state financial control system over cryptocurrency transactions in terms of implementation of their licensing and taxation, which creates prerequisites for increasing state revenues, reducing share of shadow economy.
