METHODS OF FINANCIAL CONTROL OF THE STATE FINANCIAL INSPECTION OF UKRAINE

Anatolii Shulha () and Iryna Zharovska ()
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Anatolii Shulha: Kharkiv National University of Internal Affairs, Ukraine
Iryna Zharovska: Lviv Polytechnic National University, Ukraine

Baltic Journal of Economic Studies, 2019, vol. 5, issue 1

Abstract: The aim of the article is to determine the methods of financial control of the State Financial Inspection of Ukraine. The subject of the study is the methods of financial control of the State Financial Inspection of Ukraine. Methodology. The study is based on the use of general scientific and special-scientific methods and techniques of scientific knowledge. The logic-semantic method was used to determine the content of the notions of "method", "form", and "concept". The comparative legal method enabled to compare doctrinal approaches to this issue. The normative-dogmatic method enabled to interpret the content of legal regulations of the domestic legislation on the issue of determination of financial control methods of the State Financial Inspection of Ukraine. The systemstructural method enabled to analyse the most common methods of financial control. Methods of analysis and synthesis helped study certain methods of financial control to formulate further conclusions regarding the most optimal functioning of the State Financial Inspection of Ukraine. Practical implications. The determination of the methods of financial control of the State Financial Inspection of Ukraine enabled to make recommendations for improving the procedure of financial control of the State Financial Inspection of Ukraine, as well as identify problematic issues that require further consideration and research. Relevance/originality. The methods of financial control are defined and classified. The absence of a check without linkage to the subject (public procurements) among the forms of control of the SFI of Ukraine is revealed so that independent coexistence of such a form of control as "public procurement check", which methods are documentary and/or factual examination, can be asserted.

Keywords: control; method; financial control; State Financial Inspection; check; scanning (search for similar items in EconPapers)
JEL-codes: M42 P43 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:bal:journl:2256-0742:2019:5:1:37

DOI: 10.30525/2256-0742/2019-5-1-245-249

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