Possibilities of implementation of foreign experience of administrative and legal support of fiscal control in domestic realities (Canadian example)

Анотація

The purpose of the article is to summarize Canada’s experience in providing administrative and legal support for fiscal control. The subject matter of the study is fiscal control in Canada. The methodological basis for the article is a number of modern methods of scientific knowledge, such as: dialectical, logical, monographic, system and structural, methods of modeling and forecasting, documentary analysis, etc. The results of the study can be used to conduct further research on improving fiscal control in Ukraine on the example of leading countries. The scientific novelty of the article is that a comprehensive analysis of Canada’s experience in the field of administrative and legal support for fiscal control is carried out for the first time, as well as the possibility of its implementation in domestic realities is considered. Value / originality. The proposals to improve the system of fiscal control of Ukraine by borrowing certain provisions of the Canadian experience on this issue are formulated.

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