On the issue of the place of public financial control in the financial law system

Purpose of the study. The author investigates the issues of the expediency of classifying public financial control as a general or special part of financial law. The article examines whether public financial control is an institution or a sub-branch of financial law, assesses the points of view existing in science. The article analyzes the main elements of public financial control as a sub-branch of financial law: subject, method, sources and legal relations. The aim of the research is to determine the reasonable position of public financial control in the financial law system, as well as to substantiate that public financial control has its own characteristics as one of the basic sub-sectors of financial law as it permeates the entire financial activity of the entire system of public authorities. Conclusions. Public financial control reasonably occupies a place in the general part of such a public branch of law as financial law due to its inseparability with the management activities for the formation, distribution and use of funds of funds. The formation of public financial control as such a structural element of the sub-sector of financial law is confirmed by the validity of identifying an independent subject of legal regulation, legal regulation is carried out using the dominant imperative method, widely used directly in financial law, at the same time it has a significant number of its own sources of legal regulation, as well as principles. The system of public financial control can be viewed as a system of control and supervisory bodies and as a set of elements, control and supervisory mechanisms. Public financial and control legal relations are diverse, as evidenced by the allocation of a significant number of species by identifying the grounds for their differentiation.

public financial control, control and supervisory bodies, financial and control legal relations, control and supervisory mechanism