Scientific and practical journal
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Pikhotskyy Volodymyr Fedorovych



Pikhotskyy Volodymyr Fedorovych

Doctor of Economics, Associate Professor, Honored Economist of Ukraine

Head of Administration of the Territorial Administration of the Accounting Chamber of Ukraine for Lviv, Volyn, Rivne, Ternopil, Ivano-Frankivsk and Transcarpathian regions

Contacts: ltu@ac-rada.gov.ua

Webpages:



Publications



Repository of Institute of Regional Research UDC 336.008.6:002(477);JELE63,E69,G28,H61,H72
Pikhotskyy, V. F. (2016). Systema informatsiynoho zabezpechennya kontrolyuyuchykh orhaniv yak instrument pidvyshchennya derzhavnoho finansovoho kontrolyu v Ukrayini [Information support system of supervisory authorities as a tool to enhance public financial control in Ukraine]. Rehional'na ekonomika - Regional Economy, 79(1), 138-143. [in Ukrainian].

Sources: 5


The article analyzes the main problems of new technologies in the system of financial control, information support and cooperation of state control. The successful state financial control should collect and analyze vast amounts of information. A unified global information system of supervisory bodies at the national level to establish effective cooperation is proposed and assessment of the economic situation in the country is integrated. Existing information provision control bodies has a number of shortcomings that must decide the effective interaction of information within a single information system. Information management has to take into account the basic parameters of financial relations, to exchange data between different government agencies, to use of the common database for both the current work and for planning and forecasting. You should also resolve the issue of protection from unauthorized access to the system, making formal interagency documents and forms of exchange.
Objective statistical information is the key to proper and accurate forecasting, planning and management, so in addition to the possible creation of a unified information system specific information flows between public authorities and their regional offices. This will allow analysis at different levels – from the entire state as a whole to each individual subject. The information in the context of individual taxpayers spending money will enable analytically detect any tax offenses, analyzed the tax and other financial income and expenditure, economic ties and economic entity.
Automation of data information will allow the relevant public authorities not only efficiently and promptly perform their function of keeping financial flows, but also to identify taxpayers who evade of registration or taxes, or recipients of budget funds spending budget not on purpose, by conducting analytical procedures. Interdepartmental workflow automation will free the working time of officials use once introduced in automated information system data for different purposes and different users without having to use paper, which greatly reduces the likelihood of errors «hand set».
At this stage of integration of the subsystems of control is one of the most promising areas of state financial control. The creation of a unified information system necessary for the management of budget funds to monitor their intended spending and revenues and will optimize the processes of interaction, cooperation and comprehensive assessment of the economic situation on the macro level. 
monitoring, inspection organization, control objects, medium of control information, sources of information, state information base 



Repository of Institute of Regional Research UDC 336.148
Pikhotskyy, V. F. (2014). Derzhavnyy finansovyy kontrol' v Ukrayini: problemy normatyvno-pravovoho zabezpechennya [The state financial control in Ukraine: problems of regulatory support]. Rehional'na ekonomika - Regional Economy, 74(4), 194-204. [in Ukrainian].

Sources: 25


The problems of building an efficient unified system of state financial control as an integral operating mechanism is researched. The aim of the study is to provide practical recommendations for the implementation of institutional framework of a unified system of state financial control. Attention is emphasized on public financial management system, which through its control should ensure proper and effective functioning. Thanks to the introduction of institutional conditions significantly increases the responsibility of specific public bodies that will be required to prove that they provided financial resources that are used efficiently and confirm achievement of their goals. The study was conducted by analyzing main norms of the Budget Code of Ukraine, the Lima Declaration on Public Financial Control and other laws that regulate the activity of state control. Leading research scientists works who study the issues of control over the efficient use of state and local budgets are reviewed. International experience in building audit institutions at national and local level is taken into account. Lack of a unified system of legal regulation of state financial control is noted. Exists the necessity to review the methodology of control measures, regulations, defining and classifying financial irregularities, order fines and other sanctions, administrative and other responsibilities as far as criminal. The experience and conclusions regarding the legal support system of state financial control is studied. Directions of state control and the need for its institutional reform at the state level is outlined. The basic requirements for a qualitatively new system of financial control are: technical support; complexity and priority; economic efficiency; regulation; clear interaction of all subsystems and clear institutional coordination; competent supervisory authorities; unity and optimal decentralization of organizational structure; continuous development and improvement of controls; accountability of each entity of state financial control. The goal is that the system of state financial control must be united and indivisible, since its construction determines the principle of unity of the budget system, compliance with which is based on common legal norms, principles and operation requirements on solving tasks to control the flow and use of local government funds budgets with clear separation of functions and powers of state financial control. 
state financial control, unique state financial checking system, normatively legal base, quality control system, legal status of supervisory organs, independence of inspectors 



Repository of Institute of Regional Research Pikhotskyi, V. F. (2010). Derzhavne zabezpechennya sotsial'nykh potreb rehioniv [State Maintenance of Regional Social Needs]. Rehional'na ekonomika - Regional Economy, 55(1), 107-114. [in Ukrainian]. 

The problems of forming of financial resources of local budgets are considered. The analysis of the system of organization of interbudgetary relations in Ukraine, the analysis of the state of granting of interbudgetary transfers from the state budget of Ukraine to the local budgets of the Lviv and Ternopil Regions in 2006-2008 and the analysis of introduction in 2007 of the new type of interbudgetary transfer – the additional grant on alignment of regional financial maintenance are conducted. The current problems are outlined on the example of Lviv and Ternopil Regions. It is investigated that the increase of the volumes of transfers in revenues and expenditures of local budgets testifies to the centralization of fiscal policy and growth of central authorities influence on the management of financial flows in regions, which hampers the local authorities from determination of the directions of budgetary resources exploitation. The proposals over the upgrade of the role of state financial control system in maintenance of efficient use of facilities are made. 
budgetary system, interbudgetary relations, transfers, regional donations, balance of budgets, decentralization 



Citations



Pikhotskyy, V. F. (2009). Systema derzhavnoho finansovoho kontrolyu yak instrument sotsial’no-ekonomichnoho rozvytku [The system of state financial control as a tool of socio-economic development]. In Visnyk Natsional’noho universytetu «L’vivs’ka politekhnika». Seriya «Menedzhment ta pidpryyemnytstvo v Ukrayini: etapy stanovlennya i problemy rozvytku» [Bulletin of National University «Lviv Polytechnic». Series «Management and entrepreneurship in Ukraine: stages of formation and development problems»]: Vol. 647 (pp. 184-190). Retrieved from http://www.nbuv.gov.ua/portal/natural/Vnulp/Menegment/2009_647/32.pdf [in Ukrainian]. {re2018.03.081.011}


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