Legal nature of the tasks and functions of the financial control of railway transport of Ukraine
DOI :
https://doi.org/10.34069/AI/2023.64.04.26Mots-clés :
financial control, functions, railway transport, State, tasks.Résumé
The purpose of the article is to reveal the legal nature of tasks and functions of financial control of railway transport of Ukraine. Research results. The essence of state financial control has been studied. The peculiarities of financial control on the whole and in railway transport in particular are determined. The concepts of "financial control", "tasks of financial control", "functions of financial control" are clarified. Practical meaning. The main tasks and functions of state financial control in general and in rail transport specifically are established. Value/originality. It was determined that the functions of the state financial control of railway transport of Ukraine should be understood as a certain system of tasks and responsibilities assigned to authorized state bodies and services in order to ensure efficient and economical use of railway transport funds.
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