THE CHARACTERISTICS OF SUBJECTS OF PREVENTION OF FINANCIAL OFFENSES IN UKRAINE

Introduction. Increasing the effectiveness of the fight against financial offenses, the insufficiency of scientific developments and the imperfection of legal regulation in Ukraine emphasize the relevance and importance of the problem of preventing such offenses. An important aspect in this direction is the characteristics of the subjects of preventing financial offenses from a practical point of view. Purpose. The purpose of the article is to explore and characterize the subjects of preventing financial offenses in Ukraine. Materials and methods. The research materials are: 1) publications of Ukrainian and foreign authors studying the issues of preventing financial offenses; 2) legislative and regulatory legal acts of Ukraine. In the process of research, methods of theoretical analysis and generalization, systematization and system analysis, as well as other general scientific and special methods were used. Results. It has been established that the system of subjects involved in the fight against financial offenses includes subjects of direct (immediate) competence, indirect competence and subjects of coordination of actions in the interaction mechanism. They have appropriate powers (general, special) aimed at preventing and combating financial offenses in order to ensure legality in the field of financial activities. It was determined that the subjects of general competence in the field of combating financial offenses include the President of Ukraine, the Cabinet of Ministers of Ukraine, the Verkhovna Rada of Ukraine, local government bodies and local state administrations. It was found that the President of Ukraine, as the head of state, is vested with broad powers, which are exercised in various forms and spheres of public relations, including relations in the field of financial activities of the state. It has been established that the activities of the Cabinet of Ministers of Ukraine are aimed at protecting and ensuring the interests of the Ukrainian people by observing and implementing the provisions of the Constitution, laws of Ukraine, as well as decrees and orders of the President of Ukraine, resolutions and decisions of the Verkhovna Rada of Ukraine, programs of activity of the Cabinet of Ministers of Ukraine, including the decision issues of public administration tasks in the field of economics and finance