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ORIGINAL ARTICLE
THE CONCEPT OF FINANCIAL CONTROL OF COMMUNES BASED ON THE EXPERIENCE OF POLAND
1
M. I. Dolishniy Institute of Regional Research of the NAS of Ukraine, Lviv, Ukraine
Submission date: 2020-12-09
Acceptance date: 2021-03-09
Online publication date: 2021-03-31
Publication date: 2021-03-31
Corresponding author
Economic and Regional Studies 2021;14(1):14-25
KEYWORDS
TOPICS
ABSTRACT
Subject and purpose of work: The subject of the study are the elements of the Ukrainian financial
control system. A combination of those elements enables formulating a concept which is directed
at financial control of communes. The purpose of the study is identifying main directions of
modernization of the Ukrainian financial control system over self-government units. Materials and methods: This study provides an analysis of government data and commercial statistics based
on official studies, evaluation reports, program documents, website data, open research papers
and promotional materials. The main elements and European experience that, in the author's
opinion, are necessary for the construction of an effective finance control system of communes
have been used in the construction of the concept of financial control over communes. Results: The key elements of the system of financial control over local self-government units of Poland
are revealed. The improvement of financial control over communes in Ukraine and a number
of organizational, economic and legal steps to optimize financial control at the local level are
proposed. Conclusions: The article presents the main principles, measures and steps functioning
in Polish financial control,which constitutes the basis for the formulation of a model of local finance
control in Ukraine.
PEER REVIEW INFORMATION
Article has been screened for originality
iThenticate
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| eISSN: | 2451-182X |
| ISSN: | 2083-3725 |
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