Development of state financial control in the context of the filling of the budget of Ukraine

Abstract

The period of reform of the system of public financial control in Ukraine is becoming permanent. Another change in the name of the subject of state financial control instead of the State Audit Office of Ukraine now has another name, namely the Department of Financial Control. The current system of state financial control provides that previous and current financial control over the filling of the budget is carried out by the Ministry of Finance of Ukraine, state tax authorities, customs authorities, and budget expenditures are controlled by the Accounting Chamber of the Verkhovna Rada, the State Treasury and Financial Control. Therefore, further development and reform of the system of public financial control in the context of filling the budget of Ukraine is unresolved. It is these aspects that determined the relevance of the research topic and determined its purpose. The main purpose of this work is a theoretical justification and practical recommendations for further development of public financial control in the context of filling the budget of Ukraine. The article considers topical issues related to the development of public financial control in the context of filling the budget of Ukraine. The theoretical bases of the concept of "development" are considered, the geographical development of the state financial control in the world is defined. Given these characteristics of development, the authors consider it appropriate to outline the socio-economic processes that preceded the emergence of public financial control in Ukraine, presenting the stages of formation and development of public financial control in Ukraine. It is determined that the second and third periods became a significant period of development of state financial control in Ukraine. A detailed overview of the evolution of control is presented in the study. The authors also find that the transformation of the tasks of the Financial Control Department as a body of state financial control indicates a change in priorities in control activities and a change in the ideology of control. The authors emphasize in the study that in modern conditions the role of internal public financial control as a tool to improve the system of internal control of an institution or organization in accordance with the needs arising in the process of their operation is growing. However, the issues of improving the conceptual apparatus of public financial control, substantiation of target characteristics, mechanism, methods of assessing the level and quality of its development in the context of filling the budget of Ukraine remain insufficiently resolved.