Problems and challenges in forming effective state control

Abstract

The purpose of the study is to identify systemic problems and challenges that hinder the development of effective state control, in particular, financial control. The study used comparative legal analysis to study models of state control organization in Ukraine and other countries; a systems method to study the relationships between institutional, regulatory and technological factors that affect the effectiveness of the control system; a structural-functional method to identify inconsistencies in the distribution of control powers between state bodies; and an analysis of scientific literature and generalizations. As a result, it was determined that the main structural shortcomings of the state financial control system in Ukraine are: institutional fragmentation and duplication of control powers among executive bodies; lack of comprehensive legislation that would establish uniform standards for the performance of control and supervisory functions; insufficient digitalization of control processes and the discrepancy between technological progress and actual administrative practice; Weakness of accountability mechanisms within the control subjects and the lack of a closed feedback loop between the results of inspections and regulatory activities; increased corruption vulnerability arising from excessive subjectivity in decision-making regarding control. A comparative analysis of three control models, namely traditional (procedural), risk-based and digital, indicates that Ukraine is in the process of an incomplete transition from the first to the second model. Five priority areas for modernizing the state control system have been identified: consolidating institutions and eliminating duplication; digital transformation of control procedures; adopting a risk-based approach; strengthening accountability mechanisms; and improving public control. It has been established that the effectiveness of state control is determined not only by the quality of the regulatory framework, but also by the level of institutional capacity, the digital maturity of administrative systems and the degree of public trust in public institutions. Modernization of state control requires a systemic, not a fragmented, approach and compliance with the requirements of the Association Agreement between Ukraine and the EU.