Public finance control: relationship between forms, methods and types

The article is devoted to the generalization of different types of control over public finances, the problem of the relationship of forms and methods used in its implementation. The differences and relationships between methods and forms of control are revealed. It is established that the key problems of classification and delimitation of control elements are: complex process of selection and application of methods; lack of a unified approach in the formation of characteristic features that are inherent in certain types of control; gaps in regulatory and legal regulation to determine the components of the mechanism of control over public finances of the territorial community; exercising control over public finances by bodies of different branches of government and in the absence of a mechanism for interaction and exchange of information between them. It is substantiated that control over public finances plays an extremely important role in society, is a lever of financial discipline and development in the local community. In the paper it is offered to classify types of control on various signs. Approaches to the classification of types of control over public finances have been improved by modernizing existing and introducing new scientifically sound and practically significant elements. Differences of already existing approaches from author's are allocated. It is offered to classify types of control by levels of public management activity, subject-object characteristics, subordination of object of control to subject of control actions, purposes of control, position of subject of control concerning object of control, distance from the moment of acceptance management decision, the subject of the inspection, the technique of control measures, ways to cover the control actions of the object of control, the frequency and duration of control measures