FEATURES OF CONTROL IN THE FIELD OF PREVENTING FINANCIAL OFFENSE IN UKRAINE

The article reveals practical aspects of control in the field of preventing financial offenses in Ukraine. It is noted that control in the field of preventing financial offenses ensures the implementation of budget plans for income and expenses, allows creating reserves for increasing the volume of financial resources, identifying and eliminating unevenness in the distribution of financial resources, and the targeted use of funds. It is noted that the task of control in the field of preventing financial offenses is to ensure the correctness and appropriateness of the allocation of funds to the relevant institutions. It was found that control in the field of preventing financial offenses according to the timing of its implementation is divided into the following types: previous — preceding the adoption of a management decision; current — carried out at the stage of implementing a management decision; the next one is carried out after the expiration of the period for implementing the management decision. It has been stated that any abuses in the field of financial activity cause serious material damage, therefore the issue of prevention, identification of such violations and the adoption of preventive measures occupies an important place in the financial activities of the country. Tax and budget control in the field of preventing financial offenses is analyzed. It has been noted that the current system of state financial control in Ukraine has numerous shortcomings and problems that require immediate solutions. It has been established that the content of financial control in the field of preventing financial offenses consists of various activities carried out by authorized persons of regulatory authorities in the form of inspections and audits of state bodies, local governments and public organizations. It is noted that control in the field of preventing financial offenses can be effective and objective only if the object of control is an external structure that is systemically connected with the object of control and above the object in the hierarchy of subordinates. In the future, it is recommended to study the features of tax offenses and the specifics of bringing offenders to legal responsibility for violating the tax legislation of Ukraine.