Promising areas for improving fiscal control procedures in Ukraine

Tetiana Tatarova; Roman Shchupakivskyi; Andrii Shkliarenko; Oleg Zhuravel; Tamara Kashperska

doi:10.34069/AI/2022.51.03.32

Tetiana Tatarova National Academy of Internal Affairs, Ukraine. https://orcid.org/0000-0002-9575-7940
Roman Shchupakivskyi Scientific Institute of Public Law, Ukraine. https://orcid.org/0000-0002-2036-0332
Andrii Shkliarenko National Academy of Internal Affairs, Ukraine. https://orcid.org/0000-0001-8983-8544
Oleg Zhuravel Dnipropetrovsk State University of Internal Affairs, Ukraine. https://orcid.org/0000-0002-6213-1343
Tamara Kashperska National Academy of Internal Affairs, Ukraine. https://orcid.org/0000-0002-6104-3632

DOI: https://doi.org/10.34069/AI/2022.51.03.32

Keywords: actors of fiscal control control, fiscal control, improvement, procedures.

Abstract

The aim of the article is to identify promising areas for improving the procedures for fiscal control in Ukraine. The subject of the study is fiscal control of the State. The methodological basis is a number of modern methods of scientific knowledge, in particular: the method of documentary analysis, method of interpretation, monographic method, system and structural method, modeling and predicting method, etc. The results of the research can be used in both theoretical and practical areas in the framework of improving the practical activities of the actors of implementation of fiscal control procedures in Ukraine. Practical meaning. Based on the analysis of scientific views of domestic and foreign scientists and the rules of current legislation, the ways to improve the procedures for fiscal control in Ukraine are identified. Value/originality. The scientific novelty of the article is that it solves the problem of implementing procedures for fiscal control in Ukraine.

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Author Biographies

Tetiana Tatarova, National Academy of Internal Affairs, Ukraine.

PhD in Law, Doctoral Student of the National Academy of Internal Affairs, Ukraine.

Roman Shchupakivskyi, Scientific Institute of Public Law, Ukraine.

Doctor of Law, Senior Research Fellow of the Scientific Institute of Public Law, Ukraine.

Andrii Shkliarenko, National Academy of Internal Affairs, Ukraine.

PhD in Law, Associate Professor of the Department of Public Management and Administration of the National Academy of Internal Affairs, Ukraine.

Oleg Zhuravel, Dnipropetrovsk State University of Internal Affairs, Ukraine.

PhD in Law, Associate Professor of the Department of Civil Law Disciplines of Dnipropetrovsk State University of Internal Affairs, Ukraine.

Tamara Kashperska, National Academy of Internal Affairs, Ukraine.

PhD in Law, Senior Lecturer of the Department of Civil Law Disciplines of the National Academy of Internal Affairs, Ukraine.

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