Relevance of the topic. Financial and economy security of Ukraine is one of the most important elements of the national security of the State. The high level of financial and economy security allow to assist (promote) the stable functioning of the economy, ensuring favorable financial conditions for the activity subject’s economy managements and creating positive financial climate in general. To ensure that directed activity of several government agencies. For today lots of these agencies are reformed. State Financial Inspection ,and from
October 2015 State Audit Office is one of such agencies, whose activities assigned to ensuring financial and economic security of the State and realize the financial control of the financial assets of State and activity of disponents of budget funds

Kysloshchaieva, M.

Reznik, O.M.

English

SocioEconomic Challenges Journal (Sumy State University)

СУМСЬКИЙ ДЕРЖАВНИЙ УНІВЕРСИТЕТ 
ЮРИДИЧНИЙ ФАКУЛЬТЕТ  
ЛІГА СТУДЕНТІВ АСОЦІАЦІЇ ПРАВНИКІВ УКРАЇНИ 
 
 
 
 
ПРАВОВІ ЗАСАДИ ФУНКЦІОНУВАННЯ ПУБЛІЧНОЇ ВЛАДИ  
ЩОДО ЗАБЕЗПЕЧЕННЯ  
ІНТЕЛЕКТУАЛЬНОГО РОЗВИТКУ ТА БЕЗПЕКИ СУСПІЛЬСТВА 
 
 
МАТЕРІАЛИ 
Міжнародної науково-практичної конференції 
(Суми, 19-20 травня 2016 року) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Суми 
Сумський державний університет 
2016 
153 
 
СЕКЦІЯ 9 
 
АДМІНІСТРАТИВНЕ ПРАВО ТА ПРОЦЕС, ФІНАНСОВЕ, ІНФОРМАЦІЙНЕ 
ПРАВО 
 
REFORMING BACKGROUNDS OF THE STATE FINANCIAL INSPECTION 
Maryna Kysloshchaieva 
4
th
 course students of the Faculty of law Sumy State University 
Scientific guide: Oleg M. Reznik  
Candidate of Legal Science, Senior lecturer of AERFES department of the Faculty of law 
Sumy State University 
 
Relevance of the topic. Financial and economy security of Ukraine is one of the most 
important elements of the national security of the State. The high level of financial and 
economy security allow to assist (promote) the stable functioning of the economy, ensuring 
favorable financial conditions for the activity subject’s economy managements and creating 
positive financial climate in general. To ensure that directed activity of several government 
agencies. For today lots of these agencies are reformed. State Financial Inspection ,and from 
October 2015 State Audit Office is one of such agencies, whose activities assigned to 
ensuring financial and economic security of the State and realize the financial control of the 
financial assets of State and activity of disponents of budget funds. Consider to the 
importance of the dimension conduct of the powers of the State Audit Office, the questions 
of the effective reorganization of this agency is relevant, because it will assist to ensuring 
financial and economy security of the State. 
Goal. The main goal of this work is the researches of the backgrounds of 
reorganization State Financial Inspection.  
Separating financial control as an important part of public administration legislator, 
was determined its specific subject. Thus, since 2000 this activity was carried out by 
Control - Revision Department, which consisted of the main Control - Revision Office and 
local departments. According to the current before regulation about main Revision Office, 
the Main Control and Revision Office of Ukraine (Ukrainian main KRU) is the central 
executive authority, whose activities are directed and coordinated by the Cabinet of 
Ministers through the Minister of Finance [1]. The main mission of the Main Control and 
Revision Office was to prepare proposals on state policy in the sphere of public financial 
control and provide, in the prescribed manner, realization of the state policy in this area on 
the use of budgetary funds by all controlled entities, and also to develop proposals to 
eliminate and prevent violations of the law. For the local authorities of audit departments 
that were created in the regions, the Crimea and in the cities of Kyiv and Sevastopol and had 
some kind of control and audit units (departments or groups) in districts, cities and inter-
regional divisions, that were created within the specified administrative - territorial units. 
Which, according to the Regulations on the Main Control and Revision Office in the 
Autonomous Republic of Crimea, Kyiv and Sevastopol was assigned the task of the state 
financial control over the use and preservation of state financial resources, fixed and other 
assets, accuracy of determining the need for budget funds and taking liabilities, efficient use 
of funds and property, state and authenticity of accounting and financial reporting in the 
local executive authorities, local government, state funds, in budgetary institutions and 
entities in the public sector, in enterprises and organizations that receive (received in the 
154 
period, which is checked) funds from the budgets of all levels and state funds or use (used in 
the period, which is checked) state or municipal property (hereinafter - controlled 
institutions), execution of local budgets, proposals development to eliminate shortcomings 
and violations and prevent them in the future [2]. Thus, Control-Revision Office existed as a 
subject of state financial control, which had a number of responsibilities to carry out state 
financial audit and inspections of public procurement. According to legislative changes in 
2011, the system of Control and Revision Department was eliminated, while these functions 
entrusted to the State Financial Inspection. At the same time, the text of the Law "About 
State Revision Administration" has not been changed substantially and in the text of the 
Law, the words "State Audit Service" and "organ of state control and revision service" in 
most cases  were changed into the words " state financial control authority" according to the 
Law № 5463-VI from 16.10.2012 [3]. So, on the basis of previously mentioned legislation 
was established State Financial Inspection and its territorial departments. At the same time 
the State Financial Inspection was defined as the central executive organ, similar to the 
Control - Revision Department, but at the same time, this organization became the legal 
successor of the Control - Revision Department, whose main purpose was to realize state 
policy in the sphere of financial control and implement measures for the introduction and 
consideration of proposals to ensure the formation of policies in the field of financial 
control. 
Thus, according to the paragraph 4 of the Regulations on the State Financial 
Supervision Authority for the purpose of tasks implementation, this organization has the 
right to generalize the practice in this area, the implementation of state control over the use 
and preservation of state financial resources, law compliance on public procurement and the 
activities of economic entities, regardless of ownership form by a court decision; ensure the 
participation of the State Financial Inspection representatives in audit committees of the 
economic organizations, in which the state corporate rights exceed 50 percent of the 
authorized capital; take in accordance with established procedure measures in order to 
eliminate revealed during the state control violations of the law and prosecution; identified 
the implementation of state control violations of the law and perpetrators’ prosecution; 
reviews the letters, applications and complaints about violations of the legislation on 
financial matters, in accordance with the legislation takes appropriate measures to eliminate 
them [4]. 
In general, these authority matched with the previous organization, which carried out 
state financial control. But in the same time, the existence separate subparagraph in p. 4 of 
the State Financial Inspection regarding the right to take control over: the functions of 
managing a state property; targeted use of state and local budgets; use and repayment of 
credits (loans), drafting the budget reports, as internal control and internal audit; eliminate 
shortcomings and violations [4], became absolutely new, and in the same time expanded the 
authority of this organization. So now, except financial control this special organ (according 
to p. 1 of this Act) was assigned overall control in the sphere of  public finances. 
The territorial organization of the State Financial Inspection were built similarly to 
the previous one, and in accordance with the Regulations of the territorial departments of 
the State Financial Inspection of Ukraine and their subdivisions of the State Financial 
Inspection of the Autonomous Republic of Crimea, Kyiv and Sevastopol are subordinated to 
the State Financial Inspection of Ukraine. 
As a part of Inspection, also were created others numerous divisions in districts, 
cities and inter-united districts and cities state financial inspections, and also It can be 
administered to the position of chief financial inspectors in regions and cities [5]. Thus, 
155 
instead of State Control and Revision Office there is a State Financial Inspection of Ukraine 
that in addition to authority in sphere of state financial control, also has authority to control 
financial system and state financial assets. 
The main forms of the State Financial Inspection are : state financial audit (review 
and analysis of the controlled entity on the use of state assets), public procurement checking 
(verification of compliance with legislation in public procurement sphere) and inspection 
(checking the under controlled institution on the existence of  law violations  their 
termination and installation perpetrators). Procedure for public financial control of the state 
financial audit, inspection and audits government procurement established by the Cabinet of 
Ministers of Ukraine. 
On this occasion I. Bohdanyuk notes, that control as a basic function of the State 
Financial Inspection of Ukraine covers state-government relations in some forms and 
methods of the subject and under controlled object and behavior of the latter, compared to 
the pre-established parameters of development, chosen for monitoring at planning control 
measures in order to correct. 
Thus, deviations reveal in the object from predefined parameters, and they can be in 
the form of the offense, so it draws not only correcting the actions of the subject, but also 
the implementation of punitive control functions, covering the prosecution of those 
responsibilities [6, p. 39]. So, the control function of the State Fiscal Service covers both 
monitoring state financial assets (that innovation in relation to the Control- Revision Office) 
and proper financial control (as a specialized subject), which allows to consider State 
Financial Inspection as a state control department,which also has its own specialization. 
At the same time, the Cabinet of Ministers of Ukraine “About establishment of State 
Audit Service of Ukraine” provides the establishment of State Audit Service of Ukraine as a 
central organ, whose main activity is directed and coordinated by Cabinet of Ministers of 
Ukraine through the Minister of Finance [7]. 
In the same decree provided for the replacement of the points about the State 
financial inspection, on the State Audit Office in normative acts, which fix the structure of 
the central executive authorities. So, another authority reorganization, which conduct the 
state financial control, has already started. 
Since 2000 in Ukraine was a specialized agency of financial authorities, which 
performed the function of financial control. Firstly, it was a Control – Revision Office. 
After the reform in 2011, was established the State Financial Inspection, which besides 
financial control functions, had more extensive authority to control state financial assets. In 
both cases there is a central executive department - Main Control and Revision Office and 
the State Financial Inspection respectively and their regional offices. In connection with the 
reforms in 2015, it was decided to reorganize State Financial Inspection into State Audit 
Service. 
REFERENCES: 
1. Про Положення про Головне контрольно-ревізійне управління України: 
указ Президента України від 28.11.2000 № 1265/2000 [Електронний ресурс] - Режим 
доступу: http://zakon5.rada.gov.ua/laws/show/1265/2000/conv 
2. Про затвердження Положення про Контрольно-ревізійні управління в 
Автономній Республіці Крим, областях, містах Києві і Севастополі: Наказ Головного 
контрольно – ревізійного управління від 09.01.2001 № 111 [Електронний ресурс] - 
Режим доступу: http://zakon5.rada.gov.ua/laws/show/z0037-01 
156 
3. Про основні засади здійснення державного фінансового контролю в 
Україні: Закон України від 26.01.1993 № 2939-XII [Електронний ресурс] Режим 
доступу: http://zakon5.rada.gov.ua/laws/show/2939-12/paran24#n24 
4. Про затвердження Положення про Державну фінансову інспекцію 
України: Постанова Кабінету Міністрів України від 06.08.2014 № 310 [Електронний 
ресурс] - Режим доступу: http://zakon5.rada.gov.ua/laws/show/310-2014-%D0%BF/conv 
5. Про затвердження положень про територіальні органи Державної 
фінансової інспекції України та їх підрозділи:  Наказ Міністерства фінансів України 
від 03.10.2011 № 1236 [Електронний ресурс] - Режим доступу: 
http://zakon3.rada.gov.ua/laws/show/z1212-11/conv 
6. Богданюк І. В. Контроль як основний напрямок діяльності Державної 
фінансової інспекції України / І. В. Богданюк // Форум права. - 2013. - № 3. - С. 36–40. 
7. Про утворення Державної аудиторської служби України: Постанова 
Кабінету Міністрів України від 28 жовтня 2015 р. № 868 [Електронний ресурс] - 
Режим доступу: http://www.kmu.gov.ua/control/uk/cardnpd?docid=248594452 
 
ПОДАТОК НА РОЗКІШ 
Белан А.М. 
студентка IІІ  курсу юридичного факультету 
Сумського державного університету 
Науковий керівник: Солонар А. В. 
к.ю.н., доцент кафедри АГПФЕБ юридичного факультету 
Сумського державного університету 
 
В Україні податком вирішили обкладати не багатіїв, а предмети 
розкоші [1].Наразі в Україні є важливим збирання податку на предмети розкоші, що у 
підсумку дозволить підвищити вклад заможних громадян у наповнення бюджету, 
акумулювати додаткові кошти у бюджеті з метою їх подальшого використання для 
здійснення соціальних виплат та надання соціальної допомоги громадянам України, а 
також надання фінансової підтримки Пенсійному фонду України. 
У зв’язку з цим і було розроблено законопроект, яким запроваджується податок 
на майно, відмінне від земельної ділянки (податок на розкіш) замість податку на 
нерухоме майно, відмінне від земельної ділянки, як це передбачено чинними 
положеннями Податкового кодексу України. 
Податок на багатство – актуальна тема сучасних податкових реформ. Питання, 
стосовно введення додаткового податку на розкіш, є доцільним. Проте це питання є 
недостатньо досконало розробленим та вивченим на сьогодні та потребує 
удосконалення. 
Питання про податок на багатство (або як його ще називають – податок на 
розкіш) влада обговорює вже тривалий час. Ініціатором введення такого податку є 
Сергій Тігіпко. За його переконаннями – у разі введення такого податку, надходження 
в Державний бюджет України очікується на рівні близько 3 мільярдів гривень 
щорічно. Ці кошти будуть направлені на виплату пенсій. Він також звернув увагу на 
те, що закон, якщо буде прийнятий, діятиме лише на час скрути. У даному випадку - з 
2012 року до 2017 року. 
Проект Закону України «Про внесення змін до Податкового кодексу України 
щодо запровадження податку на багатство» визначаєплатників податку на 
багатство:1) фізичні особи, в тому числі нерезиденти, які є власниками майна;2) 


Reforming backgrounds of the state financial inspection

https://essuir.sumdu.edu.ua/bitstream/123456789/46162/1/Kysloshchaieva_State_Financial_Inspection.pdf

Reforming backgrounds of the state financial inspection

Abstract

Similar works

Full text

Available Versions

SocioEconomic Challenges Journal (Sumy State University)