Vol. 11 No. 53 (2022)
Articles

Possibilities of implementation of foreign experience of administrative and legal support of fiscal control in domestic realities (Canadian example)

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  • Tetiana Tatarova,
  • Anton Chubenko,
  • Serhii Sabluk,
  • Iurii Nironka,
  • Andrii Kovalenko
Tetiana Tatarova
National Academy of Internal Affairs, Ukraine.
Bio
Anton Chubenko
Scientific Institute of Public Law, Ukraine.
Bio
Serhii Sabluk
Scientific Institute of Public Law, Ukraine.
Bio
Iurii Nironka
Scientific Institute of Public Law, Ukraine.
Bio
Andrii Kovalenko
Dnipropetrovsk State University of Internal Affairs, Ukraine.
Bio
DOI: https://doi.org/10.34069/AI/2022.53.05.21

Published 2022-07-04

Keywords

  • administrative and legal support, Canada, fiscal control, foreign experience, implementation.

How to Cite

Tatarova, T., Chubenko, A., Sabluk, S., Nironka, I., & Kovalenko, A. (2022). Possibilities of implementation of foreign experience of administrative and legal support of fiscal control in domestic realities (Canadian example). Amazonia Investiga, 11(53), 214–219. https://doi.org/10.34069/AI/2022.53.05.21

Abstract

The purpose of the article is to summarize Canada’s experience in providing administrative and legal support for fiscal control. The subject matter of the study is fiscal control in Canada. The methodological basis for the article is a number of modern methods of scientific knowledge, such as: dialectical, logical, monographic, system and structural, methods of modeling and forecasting, documentary analysis, etc. The results of the study can be used to conduct further research on improving fiscal control in Ukraine on the example of leading countries. The scientific novelty of the article is that a comprehensive analysis of Canada’s experience in the field of administrative and legal support for fiscal control is carried out for the first time, as well as the possibility of its implementation in domestic realities is considered. Value / originality. The proposals to improve the system of fiscal control of Ukraine by borrowing certain provisions of the Canadian experience on this issue are formulated.

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References

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