PUBLIC FINANCIAL INTEREST WITHIN THE SYSTEM OF ADMINISTRATIVE PROCEDURE

Анотація

This monograph chapter is devoted to a comprehensive study of public financial interest within the system of administrative procedure as an essential component of contemporary public administration and public financial management. The relevance of the research is substantiated in the context of public administration reform, the implementation of the Law of Ukraine “On Administrative Procedure”, the development of good governance mechanisms, and the adaptation of national legislation to European standards of public financial management.The genesis of scientific approaches to the understanding of public interest in European and Ukrainian legal doctrine is analyzed. It is established that the development of the concept of public financial interest is connected with the transformation of views on the role of the state in public finance management and the gradual establishment of the principles of transparency, accountability, efficiency, and good administration. It is proven that public financial interest constitutes an independent type of public interest implemented through a system of financial law and administrative procedural mechanisms.The role of public financial interests in the mechanisms of administrative and legal regulation is examined. It is determined that the adoption of the Law of Ukraine “On Administrative Procedure” initiated a new stage in the legal support of public administration activities in the financial sphere. Administrative procedure is characterized not only as a form of exercising public powers but also as an important guarantee of legality, transparency, and efficiency in public financial management.Special attention is paid to the principles of administrative procedure in the implementation of public financial interest. The significance of the principles of legality, proportionality, officiality, reasonableness, transparency, and the right to be heard is revealed. It is substantiated that these principles ensure a proper balance between public and private interests in administrative decision-making concerning public finances.The activities of the State Treasury Service of Ukraine and the Accounting Chamber of Ukraine are analyzed as key actors in the implementation of public financial interests. Based on the analysis of legislation, official reports and public financial control materials, it is established that procedures of preliminary budgetary control, financial audit, and external public financial control play a crucial role in ensuring legality, financial discipline, and efficient use of budgetary resources. It is demonstrated that the administrative act serves as the main instrument for implementing public financial interest within the activities of public financial control bodies.The study identifies several shortcomings in the legal framework governing public financial interests, including a lack of a unified doctrinal approach, an absence of a legislative definition of the concept, imperfections in the regulation of public financial control bodies, and insufficient procedural safeguards for balancing public and private interests.The chapter substantiates directions for further development of mechanisms for implementing public financial interest, including broader application of the Law of Ukraine “On Administrative Procedure” in the activities of public financial control bodies, legislative definition of public financial interest, harmonization of control procedures with administrative procedure standards, and improvement of subordinate legislation regulating control and review procedures. It is concluded that further development of administrative procedural mechanisms will increase the efficiency of public financial management, strengthen legality, and ensure good governance in Ukraine.

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