Petrychuk M. Administrative and jurisdictional activities of the state financial control bodies in Ukraine

The dissertation is devoted to a complex theoretical and legal study of the content and features of the administrative-jurisdictional activity of state financial control bodies in Ukraine. The author's definition of the concept of "administrative-jurisdictional activity of state financial control bodies" is formulated; features of the administrative-jurisdictional activity of state financial control bodies are highlighted. It has been proven that administrative and jurisdictional activity is only part of the activity of state financial control bodies. The main purpose of the administrative-jurisdictional activity of the state financial control bodies is to provide a legal assessment of the compliance of the actions of controlled entities with the requirements established at the level of the relevant normative legal acts; resolution of administrative and legal disputes; detection of violations in the field of state financial control; opening proceedings regarding the case in case of detection and imposition of administrative fines, as well as in the implementation of other administrative and jurisdictional actions of a security nature within the powers of these bodies to ensure compliance with financial legislation. The system of principles of administrative-jurisdictional activity of state financial control bodies is substantiated, which consists of general legal, organizational principles of state financial control and special principles that meaningfully reveal the specifics of administrative-jurisdictional activity; the methods of administrative and jurisdictional activity of state financial control bodies are classified according to the following criteria: implementation subjects; functional content and purposes of application; type of jurisdictional proceedings; type of power influence; on the basis of the analysis of the procedural norms that provide for the consideration of cases of financial offenses or related to them, the following rules were singled out, which regulate: the procedure for considering cases of violations of financial discipline during operations with budget funds; authority regarding independent legal assessment of the behavior of controlled entities; the use, if necessary, of measures of an administrative and coercive nature, with which state financial control bodies are empowered; the peculiarities of the legal regulation of the administrative and jurisdictional activity of the state financial control bodies of foreign countries are determined; the expediency of forming a system of financial control subjects endowed with administrative and jurisdictional powers is substantiated. A model of such a system and its structure has been developed; it is proposed to make changes to the organizational structure of the State Treasury Service of Ukraine thanks to the creation of the Office of the General Inspector of the Treasury and to grant officials of the Office administrative and jurisdictional powers to carry out state financial control.