The System for Improving the State Financial Control

Keywords: national security, economic security, financial control, resources, budget, tax system


It has been substantiated that the role, tasks and scale of the state financial control are directly related to the concept of national and economic security of Ukraine, and the specific attitude towards this control is due to the fact that it is carried out in the plane of interweaving of state, regional, corporate and individual interests.

It has been noted that the state financial control covers not only the process of the formation of the revenue part of the budgets, but also their expenditure component, since the state should implement it during the realization of government programs, financing current and capital expenditures, providing local budgets with additional resources from the State Budget, etc.

Due to the formalization of certain stages of the system of the state financial control, identification of the main threats to the financial and budgetary system and motivation to avoid tax payments, the definition of the factors of ensuring national security was further developed in the article.

To improve the existing control procedures, the author has offered the list of factors for increasing the efficiency of control in the financial and economic sphere, which can facilitate the organization of the state financial control in general.

The author has determined the directions for improving the forms and methods of the state financial control, namely: increase of the number of joint inspections of controlling agencies, including cross-checks (counter-checks); carrying out repeated inspections of subjects that made concealment and abuse in large amounts; usage of indirect methods of calculating the subject’s base.


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Author Biography

S. M. Bortnyk, Kharkiv National University of Internal Affairs

The First Vice-Rector of Kharkiv National University of Internal Affairs;
Doctor of Juridical Sciences.


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How to Cite
Bortnyk, S. M. (2019) “The System for Improving the State Financial Control”, Law and Safety, 73(2), pp. 25-30. doi: 10.32631/pb.2019.2.03.