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

Tetiana Tatarova; Anton Chubenko; Serhii Sabluk; Iurii Nironka; Andrii Kovalenko

doi:10.34069/AI/2022.53.05.21

Tetiana Tatarova National Academy of Internal Affairs, Ukraine. https://orcid.org/0000-0002-9575-7940
Anton Chubenko Scientific Institute of Public Law, Ukraine. https://orcid.org/0000-0002-0887-5667
Serhii Sabluk Scientific Institute of Public Law, Ukraine. https://orcid.org/0000-0001-5055-9169
Iurii Nironka Scientific Institute of Public Law, Ukraine. https://orcid.org/0000-0001-5772-7540
Andrii Kovalenko Dnipropetrovsk State University of Internal Affairs, Ukraine. https://orcid.org/0000-0001-9739-8219

DOI: https://doi.org/10.34069/AI/2022.53.05.21

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

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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Author Biographies

Tetiana Tatarova, National Academy of Internal Affairs, Ukraine.

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

Anton Chubenko, Scientific Institute of Public Law, Ukraine.

Doctor of Law, Professor, Leading Researcher of the Scientific Institute of Public Law, Ukraine.

Serhii Sabluk, Scientific Institute of Public Law, Ukraine.

Doctor of Law, Senior Researcher, Chief Scientific Officer of the Scientific Institute of Public Law, Ukraine.

Iurii Nironka, Scientific Institute of Public Law, Ukraine.

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

Andrii Kovalenko, Dnipropetrovsk State University of Internal Affairs, Ukraine.

Doctor of Legal Sciences, Associate Professor, Professor of the Department of Criminal and Legal Disciplines of Dnipropetrovsk State University of Internal Affairs, Ukraine.

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