Suchergebnisse

The modern tax legislation is in a permanent process of making changes, additions and clarifications in order to bring the norms into line with the realities of life. It is difficult to call a normative act that would not be subject to such interference, but in general, tax legislation is not easier. The determining factors of the activity of the State Fiscal Service of Ukraine are its tasks, functions and competence. The current legislation defines the tasks for the whole system of these bodies, the functions - for their individual units, and the competence - for all the bodies with some peculiarities for individual units. The exercise of functions by the fiscal authorities implies, on the one hand, the exercise of their powers and, on the other, the discharge of responsibilities. The primary responsibility of tax authorities is to monitor compliance with tax laws. The control function is inherent in the activity of all executive bodies. But if some of them exercise general control and can be attributed to subjects of control activity, others - exercise control function, which occupies the main place in their activity. The control function is intended to assess the adequacy of the implementation of other functions of the tasks before the state tax service. It exists constantly when performing other functions. The functions and powers of any executive body are not only important but also the main features that characterize the general sphere of its activity. In the state-governmental mechanism, among the categories of other central executive bodies, this is especially true of the State Fiscal Service of Ukraine because of the specific nature of its functions. Traditionally, when talking about functions and powers, they are primarily associated with the status of a particular executive body. Therefore, with regard to the subject of our study, the function and authority of the State Fiscal Service of Ukraine makes sense to consider within the legal bases of the administrative and legal status of the State Fiscal ...

Public financial control is an integral part of the public financial management system. The need for an effective public financial control in Ukraine is driven by the need to ensure proper formation and efficiency use of local financial resources budgets and the state as a whole to implement its functions. The effectiveness of public financial control depends on the effectiveness of socio-economic development of the country, individual regions, and economic entities in particular. Financial control at the local level self-government is one of the means of realizing the right of the state to protect the interests of the country and the regions by law, in order to ensure the implementation of state and regional policy. The activities of the entities at the local level are aimed at preventing and timely disclosure of the facts of illegal activities in the area of local finance. The article examines the essence of local self-government, which is one of the main catalysts for the country's economic growth. The main task today is to create capable and effective communities that will become such a catalyst in Ukraine. It is important to ensure that communities are able to concentrate their finances and direct them on regional development projects. The theoretical provisions on the development of the local financial control system in Ukraine are also summarized. A method for assessing the effectiveness of financial control at the local government level is proposed. The system of state financial control of Ukraine is considered. The main tasks of the State Audit Service of Ukraine are outlined. The comparative characteristics of the Accounting Chamber of Ukraine and the State Audit Office are presented. The attention is focused on the problems that impede the functioning of the state financial control as a system, in particular it is emphasized that its components do not function. The types of audit carried out by the bodies of the State Audit Service of Ukraine are distinguished. The problems of the system of state ...

One of the leading external expressions of the implementation of legal activity of public authorities is public administration, which has not yet received a single categorical definition in the domestic legal literature. The tasks that have arisen before the Ukrainian system of public administration, in accordance with the terms of the Association Agreement between Ukraine and the EU, require the search for new theoretical approaches to improve the efficiency of ways, forms and methods of legal regulation of administrative relations on the basis of the "acquis communautaire" - completion (acquisition) of the community. This requires Ukraine to apply modern public administration mechanisms and tools to support and develop progressive social trends and to ensure the proper functioning of state institutions. The progressive development of modern society is possible only through effective public administration. Its effectiveness is ensured by various means, among which the control function occupies an important place. When implementing public administration reform, it is necessary to determine the place and role of state control and supervisory activities, the effectiveness of which must meet clear criteria. This directly determines the practical importance of the supervisory and supervisory activities of state bodies. The article investigates the management activity, which is a common function for all branches of government. Accordingly, control activity, being a part of management activity, is also peculiar to all branches of government. Control as a function of public administration in general and of executive authorities in particular is carried out in close relation with other management functions. The relevance of the article is ensured by research into the effectiveness of control, which is conditioned and observed by the reduction of the executive discipline, non-compliance with the requirements of the legislation, and even direct offenses that impede the implementation of effective public administration and ...