Legislative guarantee of the financial control bodies activities in the states with continental system of law


  • Yu. A. Mandrichenko
Keywords: financial control bodies; guarantees of financial control bodies activity; foreign experience; legislative regulation; control functions; financial legal relations.

Abstract

The article analyzes legislative approaches to guaranteeing the financial control authorities’ activities in certain countries with the continental legal system. Guarantees of the financial control bodies activities imply a set of mutually agreed conditions and means due to which the tasks assigned to these bodies are ensured, in order for the state to fulfill the control functions of financial relations. The study of the constitutional provisions and provisions of special legal acts in a number of European states, in the context of regulating the financial control bodies activities, points to different views of the legislator on the guarantee of such activities: from specifying the legal status of financial control bodies, their powers and the order of appointment to a fragmentary mentioning such bodies existence. However, there exist both common features of guaranteeing the financial control bodies activities and specific features peculiar for the rulemaking of a state. The author's vision of the appropriateness of borrowing separate legislative provisions regarding the guarantees of financial control bodies activity in the Ukrainian legal field is presented.

References

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Published
2019-10-30
How to Cite
Mandrichenko, Y. A. (2019). Legislative guarantee of the financial control bodies activities in the states with continental system of law. Fundamental and Applied Researches in Practice of Leading Scientific Schools, 35(5), 26-31. Retrieved from https://farplss.org/index.php/journal/article/view/639