The impact of European integration on the legal nature of the system of state control (surveillance) in the field of executing the budgets in terms of revenues

Abstract

Within the framework of European integration, the issue of the legal nature of the system of state control and surveillance in the field of executing the budgets in terms of revenue is extremely important for Ukraine. One of the major reasons for this is that our country is gradually moving away from the paternalistic concept, changing the paradigm of its development: from the state that “takes care” of society to the state that functions in the interests of society, securing the latter’s normal functioning and development. In other words, we are facing a transition from petty regulation and constant interference in society’s affairs to minimal, indirect influence on it. The terms “control” and “surveillance” are frequently reflected in lawyers’ consciousness and linger in their legal thinking since they are an integral part of legal language. Control and surveillance are the phenomena inherent in numerous processes that occur in the society and state. Through inspections, observations, and comparisons control and surveillance assess the object under control, which allows to draw conclusions and commit actions that will correct or improve the object’s state. Control and surveillance are the phenomena, necessary for the existence and development of society, as well as for the effective functioning of the state. Today, in the conditions of the formation of a sovereign and democratic state, at the time of transition to a new state system, control-supervisory mechanisms in the field of executing the budgets in terms of revenue are acquiring more and more significance. The control and surveillance forms of legal activities affect the dynamics of post-Soviet countries turning into democratic, law-based states. And this is one of the crucial factors that facilitate the formation of civil society.