scholarly journals GROWTH FACTORS OF QUALITY AND PERFORMANCE OF THE STATE AUDIT

THE BULLETIN ◽  
2020 ◽  
Vol 6 (388) ◽  
pp. 120-129
Author(s):  
Zhagyparova A.O. ◽  
◽  
Tulegenova Zh. ◽  
Bekbusinova G.K. ◽  
Solovyova I.A. ◽  
...  
Keyword(s):  
Internal State ◽  
The State ◽  
Financial Control ◽  
Internal Auditors ◽  
Analysis Process ◽  
Public Resources ◽  
State Audit ◽  
The Law ◽  
And Performance ◽  
State Body

The article analyzes the fundamentals of standardization in the field of state audit and its role in the activity of the supreme financial control bodies. The importance of standardization was confirmed in the preparation of proposals and recommendations, based on the results of control and expert-analytical activities by the supreme financial control bodies, with the aim of improving the management of public resources. Expert-analytical activities significantly increase the efficiency of internal state auditors. It is one of the most important tools in the implementation of the functions and powers assigned to internal auditors under the Law. Today, there are many types and methods of audit and analytical procedures. In addition to them, computerized techniques were added, that help auditors to automate the analysis process and make it less costly and time-consuming. Expert-analytical activities for bodies of internal state audit are not regulated by law. This means that the bodies of internal state audit do not conduct an expert-analytical event separately from the audit, as an independent event, in contrast to the bodies of external state audit. Expert-analytical activity for internal state audit bodies is one of the analysis tools for conducting audits, fixed in accordance with the functions of the state body under the Law.

Law enforcement practice of judicial authorities on tax disputes

2021 ◽  
pp. 550-563
Author(s):  
Alexandr V. Izmalkov ◽  
Alexander A. Kuznetsov ◽  
Pavel A. Kuznetsov ◽  
Ella Y. Kuzmenko
Keyword(s):  
Law Enforcement ◽  
Research Methods ◽  
Russian Federation ◽  
The State ◽  
Effect Relationship ◽  
General Scientific ◽  
The Russian Federation ◽  
The Law ◽  
Qualitative Characteristics ◽  
State Body

We analyze the law enforcement practice of judicial authorities on taxes and fees, since the Tax Code of the Russian Federation is a rather controversial regulatory legal act. Tax disputes arise both at the initiative of tax authorities and at the initiative of taxpayers. Purpose: to determine the main directions of law enforcement practice of courts in tax disputes. We use general scientific and specially legal methods as research methods. The focus is on the method of analysis. In the course of the research, we analyze the con-sideration of cases by judicial authorities on tax disputes, their quantitative and qualitative characteristics. We conclude that the emergence of disagree-ments between taxpayers and the state body when resolving the issue of the legality of their actions (inaction), as well as the legality of a non-normative legal act is the main reason for the formation of law enforcement practice in tax disputes. During the passage of all stages of the application of the law, it is also necessary to establish the existence of a cause-and-effect relationship between the actions of the taxpayer and the resulting consequences. The main points of this process go through several stages. We define the main directions of the law enforcement practice of courts in tax disputes.

scholarly journals The Internal State Financial Control Reform: Tasks, Objectives and Legal Challenges

2020 ◽  
Vol 15 (11) ◽  
pp. 76-94
Author(s):  
A. A. Yalbulganov
Keyword(s):  
Internal State ◽  
Legal Regulation ◽  
The State ◽  
Financial Control ◽  
Improve Efficiency ◽  
Legal Challenges ◽  
Financial Audit ◽  
Functional Forms ◽  
Systemic Nature

The paper examines the objectives, tasks and directions for the internal state financial control in order to improve efficiency of control and supervisory measures. It identifies the reasons that encouraged the legislative and executive powers to transform the state financial control, which have a systemic nature. A significant place is devoted to the functional forms of state financial control—internal financial control and internal financial audit carried out by budget funds administrators other than internal state financial control bodies. Based on the analysis of normative legal and other acts and methodical recommendations the author elucidates the essence of internal financial control and internal financial audit, the balance between them and the internal state financial control and proposes measures to improve the efficiency of the controlling bodies. The paper represents the system and levels of legal regulation of all directions of financial control implemented by executive authorities, suggests methods of ensuring independence of bodies implementing functional forms of financial control.

scholarly journals INSTITUTIONALIZATION OF PUBLIC FINANCIAL AND CONTROL ACTIVITY AS A TOOL FOR FIGHTING ECONOMIC CRIME

2021 ◽  
Vol 03 (01) ◽  
pp. 39-54
Author(s):  
Grytsyshen Dymytrii Grytsyshen Dymytrii ◽  
Opanasiuk Andrii Opanasiuk Andrii
Keyword(s):  
The State ◽  
Economic Crime ◽  
Financial Control ◽  
Control Activity ◽  
State Tax ◽  
State Audit ◽  
The Matrix ◽  
Financial Monitoring ◽  
Monitoring Service ◽  
And Control

The essence of institutionalization of the state financial and control activity is defined in the article. The activity of the Accounting Chamber as the highest audit body in Ukraine is studied. The normative legal acts regulating the activity of the State Audit Service of Ukraine are analyzed and generalized. The tasks and functions of the State Tax Service of Ukraine and the State Customs Service of Ukraine as institutional subjects of the state financial and control activity are defined. The institutional principles of the state financial and control activity in the focus of the fight against economic crime in the format of the activity of the State Treasury Service of Ukraine have been worked out. The functional directions and peculiarities of the activity of the State Financial Monitoring Service are analyzed. The matrix of institutionalization of financial control activity as a tool for combating economic crime has been formed. Keywords: economic crime, institutionalization, state financial and control activity, institutional principles.

scholarly journals Development of the State Treasury Control

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Lira Kovtun
Keyword(s):  
Public Administration ◽  
Internal State ◽  
The State ◽  
Financial Control ◽  
Control Methods ◽  
Minimum Volume ◽  
Current Context

In the current context, the sphere of public administration witnesses processes of reformation connected with changes in the system of the state financial control bodies, expansion of the list of state financial control methods. The article examines the key provisions of the state treasury control, studies the features of the methods used by the Russian Federal Treasury in implementing the powers and authorities in the internal state financial control. It formulates a conclusion of highlighting a separate method of the state financial control - the budget monitoring. It specifies the specificity of this method the implementation procedure of which envisages a possibility of identifying the risks in spending the budget funds in order to prevent disorders in the minimum volume of the spendable financial, labor expenditures. The article presents the authors position in regard of direction of developing the methodology of the state treasury control in order to strengthen the position of the Russian Federal Treasury as a significant organ of the state financial control.

scholarly journals STATUS AND PROSPECTS OF DEVELOPMENT OF THE STATE FINANCIAL AUDIT AS AN EFFECTIVE TOOL FOR COMBATING FINANCIAL VIOLATIONS

2019 ◽  
pp. 158-168
Author(s):  
Olena SHEVCHUK ◽  
Nataliya ZDYRKO
Keyword(s):  
The State ◽  
Financial Control ◽  
National State ◽  
State Audit ◽  
Financial Audit ◽  
Legislative Framework ◽  
Effective Instrument ◽  
New Form ◽  
Functioning Mechanism

The article defines the essence and proves the effectiveness of such a relatively new form of financial control, such as the state financial audit, which is the most effective instrument in combating budget violations. The concept of state financial audit and inspection in the current domestic legislative framework is analyzed, features of differentiation of these economic categories are noted. The modern problems of the state financial audit are outlined. The main tendencies of conducted state financial audits for the last three years of the functioning of the State Audit Office of Ukraine are noted. The most widespread financial violations, which resulted in losses of state resources during the reporting period, are presented. The necessity of improving the system of domestic state financial control through the development of the state financial audit, which will increase the efficiency of the functioning mechanism of financial control of the budget sphere by the state controlling bodies, is substantiated. The main directions of improvement of the mechanism of carrying out of the national state financial audit are offered.

scholarly journals POTENTIAL OF STATE FINANCIAL CONTROL IN UKRAINE

2019 ◽  
Keyword(s):  
Central Body ◽  
Organizational Structures ◽  
The State ◽  
Annual Reports ◽  
Executive Power ◽  
Financial Control ◽  
Social Significance ◽  
State Budget ◽  
Full Disclosure ◽  
State Audit

This article investigates the conditions for increasing the capacity of public financial control through gradual analysis. The author covers the concept of finance as an economic category. The article also defines the functions of finance and substantiates the establishment of a hierarchy of the function of control over the function of distribution. The essence of control is determined, as well as the nature of public financial control and its social significance. The main characteristics have identified the main subjects of public financial control in Ukraine. Such bodies are: The Accounting Chamber of Ukraine, which on behalf of the Verkhovna Rada of Ukraine controls the receipt of funds to the State Budget of Ukraine and their use, and the State Audit Office of Ukraine, which is the central body of executive power, whose activities are directed and coordinated by the Cabinet of Ministers of Ukraine. According to the current legislation, the powers of state financial control entities have been characterized and grouped. On the basis of the annual reports of 2018, the main subjects of the state financial control carried out a comparative analysis of their organizational structures and staffing. The results of the work of state financial control entities were also analyzed. The magnitude of the budget offenses was estimated by determining the level of correlation between the amount of detected violations and shortcomings in the monetary dimension in the amount covered by the control of funds. Despite the fact that less than fifty percent of the detected financial irregularities are returned to the state budget, it is possible to speak of at least about the break-even activity of the state financial control bodies, since these funds are half the time they cover the expenses for their support from the state budget. The conditions for increasing the capacity of public financial control and the factors that hinder its full disclosure have been identified.

KOMSOMOL AS THE CONDUCTOR OF THE STATE YOUTH POLICY OF THE SOVIET STATE

2020 ◽  
Vol 9 (3) ◽  
pp. 32-42
Author(s):  
A.L. ELISEEV ◽  
◽  
O.V. LEONOVA ◽  
Keyword(s):  
Political System ◽  
The State ◽  
Soviet Society ◽  
The Political ◽  
Youth Policy ◽  
Soviet State ◽  
The Law ◽  
State Body

The purpose of the article is to reveal the role of Komsomol in the political system of the USSR. The authors note that Komsomol was directly a state body in relation to youth, acted as the official guide of party and economic directives to the youth environment, developed and implemented in practice the state youth policy in relation to Soviet youth. The main functions of the communist youth union in the Soviet society are also highlighted, the representation of Komsomol in the authorities of the Soviet state is reviewed, the role of Komsomol in the adoption of the law on youth is revealed.

scholarly journals Improving the activities of the audit commission in the state audit system in the Republic of Kazakhstan

2021 ◽  
pp. 141-148
Author(s):  
M. A. Zholayeva ◽  
G. D. Amanova ◽  
B. Zh. Akimova ◽  
LI Tchon Ku
Keyword(s):  
The State ◽  
Control Measures ◽  
Financial Control ◽  
Audit System ◽  
Maximum Benefit ◽  
Audit Commission ◽  
State Audit ◽  
The Republic ◽  
Effective Use

This article analyzes the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness of the use of funds allocated from the republican budget. The organization of the effective activity of the Audit Commission, first of all, depends on the correct formation of long-term goals, as well as strategic priorities. The introduction of long-term planning is associated with the desire of the Audit Commission to fulfill its mission with the maximum benefit for the state and publicity. Long-term planning is aimed at ensuring the further development of governmental audit and financial control in accordance with the Law of the Republic of Kazakhstan “On State Audit and Financial Control”, as well as new concepts of budgetary policy. State audit in the Republic of Kazakhstan. With the gradual integration into the world community, there is a growing need to increase the competitiveness of government agencies. To protect regional interests, it is necessary to effectively manage local budgets, strengthen financial and executive discipline. Increasing the accountability of the state apparatus to the public for decisions made in the budgetary sphere will lead to the transformation of state financial control into an institution of state audit, which will make it possible to assess the existing economic mechanisms and promptly develop recommendations for the effective use of state financial control.

scholarly journals effectiveness of measures aimed at improving the skills of employees of the state financial control

2021 ◽  
Vol 5 (S1) ◽  
pp. 558-569
Author(s):  
Alexander Sergeevich Kazakov ◽  
Natalia Alekseevna Prodanova ◽  
Elena Petrovna Arhipovskaya ◽  
Sofya Sergeevna Protasova ◽  
Sergey Nikolaevich Kosnikov
Keyword(s):  
Professional Competence ◽  
Research Problem ◽  
The State ◽  
Financial Control ◽  
Professional Standard ◽  
Federal Law ◽  
State Audit ◽  
Legislative Framework ◽  
Broad Interpretation

The article discusses the problems and prospects of professional development of civil servants in the field of internal and external state financial control. The relevance of the research problem is due to the active development of legislation in the field of control and supervisory activities, which leads to increased requirements for state auditors. Since Federal Law No. 79-FL of 27.07.2004 "On the State Civil Service" and the Decrees of the President of Russia adopted in addition to it establish a minimum list of requirements for the qualifications of employees. In practice, the control bodies proceed from a fairly broad interpretation of the qualifications and competence of auditors, which negatively affects the quality of their activities. According to the results of the study, the concept of professional competence of the state auditor was formulated, which should be fixed in the industry legislation, and the Federal Professional Standard of Higher Education in the field of state audit was also studied, in accordance with which employee retraining programs should be brought in order. The material of the article is based on the current legislative framework and taking into account the latest trends in the training of employees of state financial control bodies.

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