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Електронний архів Житомирського державного технологічного університету
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Title |
????????? ?????????? ???????? ????????? ???????? ? ???????: ???????? ???? ? ??????? ?????????????
State financial control of land issues in Ukraine: current status and trends of improvement |
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Creator |
?????????, ?.?.
?????????, ?.? Vygovska, N.G. Steblyanko, O.L. |
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Subject |
????????? ?????????? ????????
???????? ????????? ???????? ????????? ????????? ???????????? ?????? ?????????? ??????? state financial control land relations budget violations misuse of funds control system |
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Description |
?????????? ???????? ???? ?????????? ??????????? ???????? ????????? ???????? ? ??????? ?? ????????????? ??????? ???? ?????????????. ?????????? ?????? ???????? ??? ????????? ?? ??????????? ???????????? ????????? ??????, ????????? ???????? ?????????? ??? ?? ?????????? ?? ????????? ????? ?????????? ????????, ?? ???????????? ????????? ???????????. ?????????, ?? ?????? ????????? ???????, ??? ?????????? ?????????????? ??????? ?????????? ??????????? ???????? ? ????? ????????? ????????, ????????? ? ?????????? ?????????????????? ?? ??????????-????????? ?????????? ??????????? ???????: ???????????? ????? ??????????? ??????????-???????? ?????, ??????????? ???????????? ???????? ?? ?????????? ????????????? ????????? ??????, ???????????? ?????????????? ????????????? ??????? ?????????? ??????????? ???????? ?? ??????????? ?? ???????, ??????????? ???????? ?????????????, ?? ???????? ?????? ???????????? ? ???????????? ???? ?????????? ??? ???????????? ??????? ?? ?????????? ?? ??????????????? ????????? ?????????? ? ???????????? ????????????????. ????????????? ???????????? ??????? ???????????? ???????, ?? ?????? ?????????? ?? ???????????, ?????? ????????????? ??????????????? ? ????????? ???????????? ??????? ?????????? ???????? ?? ?????? ????????????? ??????????-?????????? ??????????. ????????????? ??????? ????????????? ??????????? ????????? ???????????? ?? ????????????? ????????????? ????????? ???????, ?????????? ???????????? ?????????? ?????, ?????????? ?????????? ????????? ???????? ?? ??????? ???? ????????? ????????? ???????, ?????????? ?????????? ? ????????? ?????, ????????? ???? ??? ??????????? ???????????? ????.
The article investigates the modern conditions of the state financial control of land relations in Ukraine and suggests the ways to improve it. The analysis shows mismanagement and inefficient use of budgetary funds, disturbance of the legality principle in their spending and the regular presence of the facts of financial violations which is confirmed by official statistics. It is found that a significant number of problems which rises the imperfection of the system of state financial control in the sphere of land relations because of the shortcomings of the institutional and regulatory environment control system: non-compliance with the relevant legal acts, the lack of appropriate control over the efficient use of budgetary funds, ineffective functional separation bodies of state financial control and duplication of their functions, inadequate staffing which causes confusion in the delimitation of areas of activity between control authorities and leads to irrational distribution of responsibilities. The article suggests the redistribution of the functions of supervisory authorities eliminating, the duplication of their power and contributing the improvement of organizational and staffing system of state control, and the strict regulation of audit. The proposed areas of improvement will boost the efficiency and investment attractiveness of the agricultural sector, the formation of a full-fledged land market, the improvement of the transparency of land relations and the protection of the rights of land owners, the increase of the law rule in the public sector, the creation of conditions to prevent illegal actions. |
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Date |
2016-04-07T08:09:57Z
2016-04-07T08:09:57Z 2015 |
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Type |
Article
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Identifier |
http://eztuir.ztu.edu.ua/123456789/2614
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Language |
uk
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Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
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Publisher |
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