INSTITUTIONAL AND LEGAL FOUNDATIONS FOR THE ORGANIZATION AND IMPLEMENTATION OF CONTROL IN UKRAINE

Abstract

The article examines the institutional and legal foundations for the organization and implementation of control in Ukraine through the lens of the interrelationship between regulatory frameworks, the functional delineation of powers among control authorities, and the transformation of the control environment in response to contemporary socio-economic challenges. It is substantiated that control should be viewed not merely as a set of inspection procedures but as a complex institutional system whose functioning is ensured through the interaction of legal norms, organizational mechanisms, competencies of relevant entities, information support, and procedures for responding to identified deviations. The regulatory and legal levels governing control activities are systematized, and the role of the Constitution of Ukraine, legislative acts, resolutions of the Cabinet of Ministers of Ukraine, regulatory documents issued by central executive authorities, and local regulations in shaping the legal framework for control is determined. The specific features of the institutional architecture of public financial control are revealed, and the functional interaction between external and internal control bodies is outlined. The study identifies such problems as fragmentation of regulatory provisions, partial duplication of control powers, insufficient coordination of information exchange, and inconsistency of methodological approaches to control procedures. Directions for improving the institutional and legal framework of control are proposed, focusing on the development of a risk-based model, digital interaction among control institutions, enhanced transparency of control procedures, and harmonization of the national control system with European principles of public governance.