STATE AND PROSPECTS OF STATE FINANCIAL CONTROL IN UKRAINE

The article considers the state and prospects of development of the state financial control in Ukraine, investigates theoretical developments and practical experience concerning the state of the state financial control in Ukraine. The structure of violations identified by the Accounting Chamber of Ukraine in 2019 is highlighted. The structure of violations of budget legislation by types of violations is analyzed. The reports of the Accounting Chamber and the volume of violations and shortcomings identified by this control body were processed. The effectiveness of control and verification work of controlling bodies is investigated. The structure of revenues of the State Budget of Ukraine is considered and the results of the audit of the efficiency of the State Fiscal Service of Ukraine, the State Tax Service of Ukraine and the State Customs Service of Ukraine are analyzed. The results of the State Audit Service and the Accounting Chamber of Ukraine in 2018–2020 were analyzed. It was substantiated that the merger of customs and tax authorities into a single controlling body negatively affected the effectiveness of customs control over the movement of goods across the border and combating fraudulent transactions. The interaction of the State Audit Service with law enforcement agencies based on the results of its activities (audits, inspections, audits) during 2018–2020 is analyzed and it is determined that the State Audit Office constantly participates in joint activities with law enforcement agencies to identify and stop abuses and violations in the financial, economic and budgetary spheres. The most problematic reasons that affect the effectiveness of public financial control are highlighted. The study of the results of the effectiveness of the functioning of control bodies indicated numerous problems that persist in this area. Therefore, the main factors for improving the mechanism of efficiency of public financial control in Ukraine are indicated.