Registration Number
0220U102987,
0118U000351
, R & D reports
Title
State financial audit: problems of theory and practice
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Head
Lisovyi Andrii V, Доктор економічних наук
Registration Date
06-07-2020
Organization
University of the State Fiscal Service of Ukraine
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The main component of the report is a collective monograph prepared based on the results of research work. The monograph contains 431 pages, 32 tables and 19 figures. The list of sources includes 528 items.
Purpose: harmonization of principles, procedures and methods of public financial audit in various areas of financial control.
Object of research: the system of public financial audit as a form of public financial control in Ukraine.
Subject of research: formation of theoretical bases and methodical tools of the state financial audit in the fields of budgetary, tax and customs control.
The obtained scientific result, its novelty, scientific level, significance and practical application:
- The scientific significance of the results of the study lies in the analysis and unification of the conceptual and terminological apparatus in the field of research, defining the basic theoretical concepts of DFA, identifying criteria and developing methods for assessing the effectiveness and efficiency of its individual forms, types and stages, including tax, budget, customs audit and performance audit.
- practical significance. The development and implementation of the main provisions, conclusions, proposals and recommendations on the results of research will help increase the effectiveness of public financial control, improve interaction between its individual actors.
According to the results of the research, 16 articles were published in professional journals. incl. which are placed in SCOPUS and WEB of SCIENCE scientometric databases, 26 abstracts of reports, took part in 2 collective monographs, 2 textbooks, defended 1 candidate's dissertation.
Key words: state financial control, budget control, tax control, customs control, state financial audit, budget audit, tax audit, customs audit.
Product Description
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2020-10-01
