PRINCIPLES OF STATE FINANCIAL CONTROL OF UKRAINE IN THE CONDITIONS OF EUROPEAN INTEGRATION

##plugins.themes.bootstrap3.article.main##

##plugins.themes.bootstrap3.article.sidebar##

  Yuliya Pustovit

  Viktor Timashov

  Alina Berher

Abstract

The purpose of the study is an improvement of principles of state financial control of Ukraine taking into account European advanced experience. The subject of the research is a comparative analysis of financial control principles and principles of state financial control of Ukraine with the international principles of financial control, envisaged at the international level, and the establishment of the expediency of their implementation in the national legislation in connection with the terms of European integration. The methodological background of the research is the combination of theoretical and scientific methods: analysis, synthesis and comparison, theoretical and logical generalization. The theoretical approaches are analysed according to the determination of conceptcategory of terms: “principle of financial control,” “principle of state financial control.” Existed principles of financial control, principles of state financial control of Ukraine, leading principles of financial control, what determined in Lima Declarations of Guidance on Auditing Precepts, general principles of supreme bodies of financial control activity that are envisaged in Declaration about general principles of supreme bodies of financial control activity of states-participants of CIS are investigated. Carrying out the analysis of financial control principles, principles of state financial control of Ukraine, and international principles of financial control, we reached a conclusion that basic principles (principles of legality, independence, objectivity, impartiality, publicity, neutrality) are already normatively envisaged. There is the part of international principles (principle of competence, publicity, efficiency, well-proven, observance of professional ethics, violation prevention, obligatory of responsibility offensive for the accomplished violations of financial discipline) that doesn’t have the normative consolidation in laws and regulations of Ukraine. International principles of financial control are partly marked in the scientific literature of Ukraine, but it not enough in order that they become leading ideas, the fundamental basis of the financial control system development of European standard in Ukraine. Conclusions. It is suggested to improve the statutory provision of state financial control: to manage further development of conceptual bases of the system of state financial control principles, their classification; in branch legislation, to specify principles of state financial control in accordance with their kinds; to complement the Law of Ukraine “On Basic Principles of State Financial Control Realization in Ukraine.” The list of realization principles of state financial control in Ukraine that will become one of the meaningful steps on the way of European integration of Ukraine to the European Union is envisaged.

How to Cite

Pustovit, Y., Timashov, V., & Berher, A. (2018). PRINCIPLES OF STATE FINANCIAL CONTROL OF UKRAINE IN THE CONDITIONS OF EUROPEAN INTEGRATION. Baltic Journal of Economic Studies, 4(1), 293-303. https://doi.org/10.30525/2256-0742/2018-4-1-293-303
Article views: 233 | PDF Downloads: 126

##plugins.themes.bootstrap3.article.details##

Keywords

control, financial control, state financial control, principles of financial control, principles of state financial control

References

Barabash, N. & Nykonovych M. (2015) Udoskonalennia systemy derzhavnoho finansovoho kontroliu [Improvement of the system of state financial control]. Financial control (No. 3 (26)), P. 44‒47.

Baranovska, V. (2012) Derzhavnyi finansovyi kontrol v Ukraini: problemy ta shliakhy yikh vyrishennia [State financial control in Ukraine: problems and ways of their solution]. Analysis, control and analysis in the management of entrepreneurial activity (Cherkasy), P. 62‒64.

Butko, A. & Marchenko, B. (2013) Vnutrishnii finansovyi kontroliu u systemi finansovoho kontroliu derzhavy [Domestic financial control in the system of financial control of the state]. Finance of Ukraine. P. 127‒136.

Butynets, F. & Bardash, S. (2000) Kontrol ta reviziia [Control and Revision] (Zhytomyr: ZhITI), 512 p.

Declaration on general principles of activity of the highest financial control bodies of the member states of the Commonwealth of Independent States (2001). The Verkhovna Rada of Ukraine (dated June 8), available at: http://zakon0.rada.gov.ua/laws/show/997_a40

Gutsalenko, L. Derii, V., & Kotsupatry, M. (2017) Derzhavnyi finansovyi kontrol [State financial control] (Kyiv: Tsentr uchbovoi literatury), 424 p.

Law of Ukraine (1993) Pro osnovni zasady zdiisnennia derzhavnoho finansovoho kontroliu v Ukraini [On the Basic Principles of Implementation of State Financial Control in Ukraine] (dated January 26, No. 2939-XII). The Verkhovna Rada of Ukraine, available at: http://zakon2.rada.gov.ua/laws/show/2939-12

Law of Ukraine (2015) Pro Rakhunkovu palatu [On Accounting Chamber] (dated July 2 No. 576-VIII). The Verkhovna Rada of Ukraine, available at: http://zakon2.rada.gov.ua/laws/show/576-19

Order of the Cabinet of Ministers of Ukraine (2016) Pro zatverdzhennia planu priorytetnykh dii Uriadu na 2016 rik [On Approval of the Plan of Government Priority Actions for 2016] (dated May 27, No. 418-р).

Orlyuk, O. (2010) Finansove pravo. Akademichnyi kurs [Financial law. Academic course] (Kyiv: Yurinkom Inter), 808 p.

Savchenko, L. (2002) Pravovi problemy finansovoho kontroliu v Ukraini [Legal problems of financial control in Ukraine] (Kharkiv), 42 p.

Semenov, V. (1982) Konstitutsionnyie printsipyi grazhdanskogo sudoproizvodstva [Constitutional Principles of Civil Proceedings] (Moscow).

The Abu Dhabi Declaration XXII INCOSAI (2016). United Arab Emirates. International Organization of Supreme Audit Institutions, available at: http://www.intosai.org/events/congresses-incosai/congress-themes-finaldocuments.html#c4202

The Law of Ukraine (1993) About the basic principles of implementation of the state financial control in Ukraine (with the amendments and additions) (dated January 26, No. 2939-XII), available at: http://cis-legislation.com/document.fwx?rgn=14460 (the last edition from December 23, 2015).

The Lima Declaration of Guidelines on Auditing Precepts (1977). INTOSAI. International Organization of Supreme Audit Institutions, available at: http://www.intosai.org/issai-executive-summaries/view/article/issai-1-the-lima-declaration.html

The Resolution of the Cabinet of Ministers of Ukraine (2014) Polozhennia pro Derzhavnu fiskalnu sluzhbu Ukrainy [The Provision On the State Fiscal Service of Ukraine] (dated May 21, No. 236). Verkhovna Rada of

Ukraine, available at: http://zakon3.rada.gov.ua/laws/show/236-2014-%D0%BF

The Resolution of the Cabinet of Ministers of Ukraine (2016) Polozhennia pro Derzhavnu audytorsku sluzhbu Ukrainy [The Provision On the State Audit Office of Ukraine] (dated February 3, No. 43). Verkhovna Rada of Ukraine, available at: http://zakon2.rada.gov.ua/laws/show/43-2016-%D0%BF

Tulupova, M. (2007) Publichnyie finansyi Rossiyskoy Federatsii: novyie podhodyi k pravovomu regulirovaniyu [Public Finances of the Russian Federation: New Approaches to Legal Regulation]. Center for Public Legal Research (ed. Kozyrina, A.) (Moscow: TsPPI), 177 p.

Vasylyk, O. (2000) Teoriia finansiv [Theory of Finance] (Kyiv: NIOS), 416 p.

Verkhovna Rada of Ukraine (2017) Serednostrokovyi plan priorytetnykh dii Uriadu do 2020 roku [Medium-Term Plan of Priority Actions of the Government by 2020], available at: http://zakon2.rada.gov.ua/laws/show/275-2017-%D1%80

Voloshyn, Yu. (2003) Pryntsyp [Principle]. Legal Encyclopedia, volume 5 (Kyiv: Ukrainska entsyklopediia), 736 p.

Voronova, L., Kucheriavenko, M., Prishva, N. at al. (2009) Finansove pravo Ukrainy [Financial Law of Ukraine] (Kyiv: Pravova yednist), 395 p.