The dissertation deals with the comprehensive scientific development of theoretical and applied problems of administrative and legal provision for interaction of subjects of counteraction to violation of the budget legislation. A number of new scientific statements proposed by the author are formulated.
The interaction of subjects of counteraction to infringements of the budget legislation is considered as activity of several (not less than two) subjects of counteraction influencing each other and budget delicts with specific means and methods for achievement of the general purpose – limiting the number of violations of the budget legislation to a financially secure, socially tolerant level.
It is emphasized that counteraction to violations of the budget legislation involves the activities of authorized entities concerning formulation of public policy in this area (with the definition of coordinating mechanism), prevention (detection and neutralization of causes and conditions), detection and termination of budget delicts, application of responsibility measures and elimination of negative consequences of their commission. According to these activities, the subjects of counteraction to violations of the budget legislation are the Verkhovna Rada of Ukraine, the President of Ukraine, the Cabinet of Ministers of Ukraine, budget control bodies (the Accounting Chamber, the Ministry of Finance of Ukraine, local financial bodies, bodies of the State Treasury Service of Ukraine, bodies of the State Audit Service of Ukraine), law enforcement agencies (the National Police, the National Anti-Corruption Bureau of Ukraine, the State Bureau of Investigation, the Security Service of Ukraine, tax police, prosecutor's office) and courts. Thus, the system of the subjects of counteraction to violations of the budget legislation consists of the highest bodies of the government forming the state policy in this sphere, courts influencing budget delicts and their determinants by means of justice, budget control bodies and law enforcement bodies counteracting offenses in the budget sphere directly and purposefully. The presence of entities in the system of counteracting violations of the budget legislation, which belong to different branches of government, have different directions of operation and different tasks, raises the issue of their interaction.
It is noted that the analysis of the tasks and powers of the budget control bodies allows drawing a conclusion that the legislator has granted these bodies the administrative and legal status of the subject of interaction in the field of combating violations of the budget legislation. Tasks and powers of some budget control bodies are legally fixed at both the legislative and sublegislative levels (the Accounting Chamber, the State Audit Service of Ukraine), and others – only at the sublegislative level (the Ministry of Finance of Ukraine, local financial authorities, the State Treasury Service of Ukraine). Therefore, it is advisable to establish the task of interacting with each other and with other state bodies, local governments, and public associations in a legislative act that has higher legal force in the budget sphere compared to other laws – the Budget Code of Ukraine. It is necessary to supplement Article 115-1 “Interaction of bodies authorized to control over the compliance with budget legislation” to the Budget Code of Ukraine. It should be stated as follows, “Bodies authorized to control over the compliance with budget legislation in the process of their activities interact with each other, with law enforcement agencies and other public authorities, local governments, public associations in accordance with the law”. It is proposed to classify the tasks and powers of budget control bodies depending on the subjects of interaction – regulate their coordinating activities: 1) with the highest state authorities; 2) among themselves; 3) with law enforcement agencies and courts; 4) with international and foreign institutions; 5) with other subjects of counteraction to violations of the budget legislation. Statutory powers concerning information interaction and interaction during project-consulting work are also distinguished.
