Influence of state financial control on state authorities functioning

El impacto del control financiero estatal en el funcionamiento de las autoridades públicas

• Maxym Petrychuk State tax University, Irpin, Kyiv region, Ukraine. https://orcid.org/0000-0002-7367-3973
• Iryna Chekhovska State tax University, Irpin, Kyiv region, Ukraine. https://orcid.org/0000-0002-7030-2456
• Maryna Rudaia State tax University, Irpin, Kyiv region, Ukraine. https://orcid.org/0000-0002-3877-6192
• Olga Koval Kyiv National University of Technologies and Design, Kyiv, Ukraine. https://orcid.org/0000-0003-1509-7258
• Vitalii Yatskovyna Odesa State University of Internal Affairs, Odesa, Ukraine. https://orcid.org/0000-0003-2535-3913

DOI: https://doi.org/10.46398/cuestpol.4074.18

Palabras clave: control financiero estatal, autoridades reguladoras, sujetos de control financiero, disciplina financiera, descentralización fiscal

Resumen

El propósito del estudio es caracterizar el impacto del control financiero estatal en el funcionamiento de las autoridades públicas y resaltar las direcciones para el desarrollo del control financiero estatal en Ucrania. La base metodológica del artículo es un sistema de métodos científicos generales y especiales (dialécticos, lógicos formales, jurídicos comparados, analíticos, etc.). Está comprobado que en la mayoría de los países existen sistemas formales de control financiero estatal, los sujetos de dicho control y sus poderes están claramente definidos. Se ha establecido que en Ucrania existe un modelo centralizado de actividad de los organismos estatales de control financiero, que no responde a los desafíos actuales. Se concluye que la presencia de tareas, métodos y principios unificados y claramente definidos, teniendo en cuenta las especificidades de la legislación nacional y la situación socioeconómica que asegura el trabajo efectivo de los órganos estatales de control financiero y mejora la disciplina financiera y presupuestaria. Se fundamenta la prioridad de tres vectores de desarrollo del sistema de control estatal: la formación de una estructura clara de sujetos de control estatal; desarrollo de un marco legislativo y una metodología unificada y, por último, la introducción de información moderna y tecnologías innovadoras.

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