Legal regulation of state financial control: theoretical and legal bases

The article deals with the theoretical and legal basis for regulating state financial control. The purpose of the study was to examine the problems of legal regulation of state financial control, identify its features and suggest ways to improve this Institute of financial law. The author defines the state financial control, identifies its features and characterizes them, analyzes the goals and objectives of this institution, taking into account the existing approaches in the theory of financial law, as well as existing legal practice. The paper notes that state financial control is a complex, procedural and regulated by law activity, which is an element of the branch of financial law-its institution, is embodied in specific legal relations, implemented in certain forms, using regulated control competent authorities and their officials.in the course of the study, the author comes to the conclusion that the object of legal relations of state financial control has a certain specificity. The parties to such legal relations have rights and obligations that correlate with each other, and they also bear legal responsibility for violations of legal norms provided for by the current legislation of the Russian Federation. In case of detected violations, control subjects with appropriate powers apply response acts in the form of representations and instructions, draw up reports on administrative violations and send notifications about the use of budgetary enforcement measures. Thus, according to the author of the presented study, state financial control serves as an important way to ensure the legality and expediency of the state's financial policies and activities.

financial control, state financial control, control legal relationship, law enforcement