The dissertation is devoted to a complex theoretical research, which considers the financial and legal aspect of parliamentary control over public finances.
The urgency of the chosen direction is due to the fact that during the formation of a democratic state governed by the rule of law, the role of the Verkhovna Rada of Ukraine as a single legislative body in matters of legislative activity and parliamentary control. The proper exercise of its powers by parliament depends crucially on the organization and effective exercise of parliamentary control. The need for such a study is also due to the fact that to ensure the effective operation of such control requires a detailed analysis of the current state of financial legislation, identifying existing problems of its application, which will identify areas for improvement.
The object of study is the social relations that arise during the control of public finances.
The subject of the study is the financial and legal aspect of parliamentary control over public finances.
The scientific novelty of the obtained results lies in the fact that the dissertation is a new in content comprehensive theoretical and practical study of the financial and legal aspect of parliamentary control over public finances. Provisions that have a degree of scientific novelty include:
first:
the definition of "parliamentary control over public finances" as an activity carried out by bodies endowed with relevant powers in the performance of tasks assigned by the Constitution and laws of Ukraine, aimed at verifying legality in the process of mobilization, distribution (redistribution) and use of public funds;
the powers and role of committees and commissions of the Verkhovna Rada of Ukraine as specialized subjects of parliamentary control over public finances are considered and characterized;
the expediency of introducing responsibility for improper performance by temporary investigative and temporary special commissions of the Verkhovna Rada of Ukraine, as well as members of such commissions of their duties and establishing a mechanism of interaction with other authorities and the public is substantiated;
argued the need to adopt the Law of Ukraine "On Parliamentary Control over Public Finances", which would enshrine the basic concepts of parliamentary control over public finances, forms, principles of parliamentary control over public finances, as well as outline the range of subjects and delineate powers over objects control, which would increase the level of efficiency of parliamentary control over public finances and reduce the level of corruption;
It is proposed to introduce such a form of parliamentary control over public finances as "interpellation", which should mean the possibility of regular exchange of information between subjects of parliamentary control over public finances and objects of control, in order to debate in parliament, as well as the possibility of collective appeal. deputies to the government;
improved:
the concept of public finance as an object of parliamentary control, which should be understood as public relations related to the satisfaction of public financial interest and arising in the process of formation, management, distribution (redistribution) and use of state funds, local government and funds , at the expense of which the public interests recognized by the state or local self-government bodies are satisfied, regardless of the form of ownership of such funds;
a list of forms of parliamentary control that should be used to exercise effective control over public finances;
principles of parliamentary control over public finances and the lack of a systematic approach in the organization of parliamentary control over public finances;
the concept of parliamentary budget control as the main activity and influence of the Verkhovna Rada of Ukraine, as well as its bodies on the receipt and use of budget funds, as well as the movement of such funds and the budget process as a whole;
have been further developed:
definition of the concept of "parliamentary control" and its relationship with state and financial control;
provisions on the need to reform the local self-government (decentralization) transition from the system of equalization of local budgets "by expenditure" to the system of equalization "by income";
issues of local budgets, as well as the distinction between the concept of local budget and local government budget and the lack of a unified system of state and municipal control over funds, which encourages reduced efficiency of control functions, and with the creation of united territorial communities and giving them some financial independence strengthening control by public authorities and parliament as a whole;
proposed amendments to the Law of Ukraine "On Temporary Commission of Inquiry and Temporary Special Commissions of the Verkhovna Rada of Ukraine".
