Administrative and legal status of the Economic Security Bureau of Ukraine as an entity for combating violations of budgetary legislation

The article analyzes the administrative and legal status of the Economic Security Bureau of Ukraine a subject of counteraction to violations of budget legislation. The content of the definitions of the administrative and legal status of individual subjects of counteraction to violations of budget legislation, as well as the general administrative and legal status of the Economic Security Bureau of Ukraine, is studied. It is proposed to consider the structure of the administrative and legal status of the Economic Security Bureau of Ukraine as a subject of counteraction to violations of budget legislation using substantive and organizational and structural elements. The purpose, tasks, functions and powers constitute a system of substantive elements, according to which the purpose determines the definition of tasks, on the basis of which functions are formed and powers are established in order to implement both tasks and functions. The normatively established tasks, functions and powers of the Economic Security Bureau of Ukraine, which allow combating budget delinquency, are highlighted. It is emphasized that the purpose of the Economic Security Bureau of Ukraine as a subject of counteraction to violations of budget legislation is to minimize and eliminate risks in the budget sector by increasing the efficiency of identifying and assessing risks in this area and developing an effective model of counteraction to budget torts. It is proven that the organizational and structural elements of the administrative and legal status of the Economic Security Bureau of Ukraine allow organizing work on counteraction to violations of budget legislation both through the distribution of functions between structural units (departments, departments, divisions, offices, positions), and through interaction between them, as well as between the subdivision of the Economic Security Bureau of Ukraine and other subjects of the system of counteraction to budget torts. It is noted that the analysis of regulatory legal acts allows us to assert that the main elements of the administrative and legal status of the Economic Security Bureau of Ukraine as a subject of counteraction to budget torts are enshrined in legislative norms. It is proposed to consider the administrative and legal status of the Economic Security Bureau of Ukraine as a subject of counteraction to violations of budget legislation as a set of elements fixed at the regulatory and legal level (substantive - goal, objectives, functions, powers and organizational and structural - the presence of structures and their interaction), which allow minimizing and eliminating the risks of committing torts in the budget sector and influencing budget torts using methods inherent to the Economic Security Bureau of Ukraine.