FINANCIAL AND TAX SUPERVISION AND CONTROL IN UKRAINE: HISTORICAL LEGAL MODELS AND EXAMPLES

Abstract

The scientific article is devoted to research and comprehensive analysis of financial and tax control and supervision in Ukraine from the standpoint of historical and legal models and archetypes. It was concluded that at the turn of the 20th century, the transformation of financial and tax responsibility was carried out by dividing it into criminal and administrative, which was supposed to contribute to the implementation of state transformations in the political and ideological context. However, the lack of desired results and the inadequacy of the arsenal of legal norms turned the institution of responsibility in the hands of the Soviet system into a means of party politics. Based on the fact that the bodies and their officials and employees did not bear any responsibility to their citizens, they were given the right to take any actions aimed at strengthening the Soviet power and system, and the population perceived such actions as completely legitimate in compliance with current legal norms. The tax payer was considered a completely bourgeois element and was subject to special control and persecution. The absence of administrative legislation for a long period was due to the low level of legal technique, the systematization of legal norms and the universality of the norms of criminal legislation, which were subject to arbitrary interpretation. The analysis of archival data shows that a huge role in the process of establishing the institution of disciplinary responsibility in relation to officials and officials for violations in the field of implementation of state tax policy was played by the numerous complaints of taxpayers about their inactivity, lawlessness and endless abuses, although at the legislative level such there was no kind of responsibility. It was established that the strict nature of responsibility for violations in the field of taxation, regardless of the chronological framework, is primarily related to the constant deficit of budget funds and the complete disregard of any bourgeois principles such as the presumption of innocence, not even based on their legal nature. and because of their origin from bourgeois states.