'Financial ontrol and the Place of the Federal Service for Financial and Budgetary Supervision in the System of Financial Control' Taxes and Taxation nbpublish.com
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Sugarova I.V. Financial ontrol and the Place of the Federal Service for Financial and Budgetary Supervision in the System of Financial Control

Published in journal "Taxes and Taxation", 2015-7 in rubric "TOPIC: PERSPECTIVES AND NEW WAYS OF DEVELOPMENT OF TAX LEGISLATION", pages 556-564.

Resume: In her article Sugarova examines the problems of the system of financial control and describes the role of the Federal Service for Financial and Budgetary Supervision therein.The relevance of the study is confirmed by a number of studies. On the one hand financial control is a set of activities related to the feasibility and effectiveness of education and the use of the funds of funds, and on the other - it is associated with efforts to identify reserves to increase budget revenues. This problem is particularly actualized due to the need for further socio - economic development of the country as a whole and its regions in particular. In her article Sugarova analyzes the questions that may arise in the course of practical activity on the execution of financial control at this stage. The researcher also provides statistical data regarding violations in the financial sphere defined by financial control bodies as well as the main forms of mismanagement of state funds. The researcher also offers particular corrective measures aimed at improvement of financial control.In this paper, using the methods of comparison and grouping, the author has analyzed the main indicators of the Federal Service for Financial and Budgetary Supervision activity in the provision of financial control. At the end of research the author concludes that the effectiveness of the financial control system depends, on the one hand, on the rational use of public funds, and on the other, on direct development of the economy of the Russian Federation and its regions. It is proved that the directions for improvement of financial control should be linked not so much with the number of violations as improving the efficiency of the development and use of budgetary funds and increasing the impact of their use.

Keywords: financial control, system of financial control, control measures, financial resources, misuse of funds, inefficient use of funds, financial discipline, illegal use of funds, financial mismanagement, state financial control

DOI: 10.7256/1812-8688.2015.7.15883

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