THE CONCEPT AND CHARACTERISTICS OF PUBLIC CONTROL OVER THE FORMATION AND IMPLEMENTATION OF THE STATE BUDGET IN THE CONSTITUTIONAL AND LEGAL ASPECT

Abstract

The scientific article examines the concept, essence and features of public control over the formation and execution of the State Budget of Ukraine in the constitutional and legal aspect. It is determined that public control over the formation and execution of the state budget in the constitutional and legal aspect is not a type of purely financial control, but a way to ensure the constitutional accountability of the budget authorities to the people of Ukraine. Its original nature is associated with democracy, the rule of law, the separation of powers, the legality of the activities of public authorities, a fair and impartial distribution of public wealth and the obligation to publish budget information. Based on the existing definitions of public control, state financial control, and control in the sphere of economic activity, the author defines public control over the formation and execution of the state budget as a constitutionally conditioned, normatively regulated and information-supported activity of authorized public authorities, parliamentary control institutions, civil society entities, expert circles, media, and citizens, aimed at verifying, assessing, preventing, identifying, and publicly discussing deviations of budget decisions and budget practices from the Constitution of Ukraine, the law, the principles of fair distribution, openness, accountability, balance, targeted use of funds, and ensuring general social needs. It is determined that the concept of “public control” should not be identified with the concept of “public control.” Such identification narrows the subject of research and removes from it the constitutionally enshrined role of the Verkhovna Rada of Ukraine, the Accounting Chamber, parliamentary committees, procedures for considering the draft law on the State Budget of Ukraine, publication of reports and regular budget information. At the same time, public control is not the sum of state and public control, but their constitutionally regulated interaction in the sphere of budgetary authority. The scientific article notes that the features of public control over the formation and implementation of the state budget are its: constitutional origin, procedural continuity, institutional plurality, informational conditionality, evaluative nature and preventive and corrective purpose.