Methods of financial control of the state financial inspection of Ukraine

Abstract

Проаналізовано методи фінансового контролю Державної фінансової інспекції України. Вироблено рекомендації щодо вдосконалення процедури фінансового контролю Державної фінансової інспекції України, а також визначено проблемні питання, які потребують подальшого розгляду та дослідження.

The aim of the article is to determine the methods of fnancial control of the State Financial Inspection of Ukraine. The subject of the study is the methods of fnancial control of the State Financial Inspection of Ukraine. Methodology. The study is based on the use of general scientifc and special-scientifc methods and techniques of scientifc knowledge. The logic-semantic method was used to determine the content of the notions of “method”, “form”, and “concept”. The comparative legal method enabled to compare doctrinal approaches to this issue. The normative-dogmatic method enabled to interpret the content of legal regulations of the domestic legislation on the issue of determination of fnancial control methods of the State Financial Inspection of Ukraine. The systemstructural method enabled to analyse the most common methods of fnancial control. Methods of analysis and synthesis helped study certain methods of fnancial control to formulate further conclusions regarding the most optimal functioning of the State Financial Inspection of Ukraine. Practical implications. The determination of the methods of fnancial control of the State Financial Inspection of Ukraine enabled to make recommendations for improving the procedure of fnancial control of the State Financial Inspection of Ukraine, as well as identify problematic issues that require further consideration and research. Relevance/originality. The methods of fnancial control are defned and classifed. The absence of a check without linkage to the subject (public procurements) among the forms of control of the SFI of Ukraine is revealed so that independent coexistence of such a form of control as “public procurement check,” which methods are documentary and/or factual examination, can be asserted.

Проанализированы методы финансового контроля Государственной финансовой инспекции Украины. Выработаны рекомендации по совершенствованию процедуры финансового контроля Государственной финансовой инспекции Украины, а также определены проблемные вопросы, требующие дальнейшего рассмотрения и исследования.