Принцип законності у бюджетному контролі

Abstract

Розглянуто сутність принципу законності в бюджетному контролі та визначено шляхи удосконалення правового механізму його реалізації.The principles of budgetary control are studied in the article; it is proved that the legality of the budget activity in the existing legal acts is set indirectly, along with other principles as one of the highest priorities that form the basis of its different directions at all stages of the budget process including control. It is found out that there are gaps in the budget legislation of Ukraine concerning the principles of control activity in the budget process unlike to the existing documents of the European Union countries. It is noted that the principle of legality in the control of the budget process is the fact that, on the one hand, all the subjects of control, namely authorities and officials must strictly comply with the provisions of legislation while fulfilling their duties, do not abuse the granted powers, and on the other hand, all controlled entities, participants of the budget process should be confident in their immunity, have guarantees in realizing their legal status and the inevitability of legal liability for any offense. It is found out that the existing legislation of Ukraine does not provide the mechanism of proper compensation of the lost state resources and liability of officials for violations of financial discipline, counteraction to control actions, violation of terms of keeping or destroying financial documents. In order of legal regulation of legality in the budgetary control the author offers to amend the Art. 7 of the Budget Code of Ukraine concerning the implementation of the principle of control and liability in the budget process as well as introduction of control powers for members of the public as the controlling subjects.Рассмотрена сущность принципа законности в бюджетном контроле и определены пути совершенствования правового механизма его реализации.