Journal article Open Access
Liana S. Harkusha
In the article, based on the analysis of the norms of the current legislation of Ukraine, the control and supervisory administrative procedures, their stages and significance in the field of economic activity, customs and tax areas are considered. Special attention is focused on the definition of the concepts of «control» and “supervision”. The control and supervision procedure is divided into the following stages: 1) initial (preparatory); 2) central (analytical); 3) total. Some scholars identify the fourth additional stage of appeal decisions, actions or inactivity of the public administration entity. The initial (preparatory) stage is aimed at preparing and ensuring control in the future. Regardless of the scope within its boundaries, the reasons and grounds for control are determined, the subject is determined, the term for conducting, the participants in the procedure, the decision on the control is taken and made in accordance with the legislation, in some cases the controlled subject is informed, etc. Within the central (analytical) stage, the collection of information is carried out using various techniques and methods, its research and analysis, and the final decision, which reflects the previous results of control and reasoning of the controlled entity. At the final stage, the administrative body decides on the results of control, namely: in the control process, violations were found or not. The stage of the appeal is implemented on the initiative of the controlling entity and is a form of legal protection of the rights of individuals in relations with the administrative body. The detailed administrative control and supervision procedure should be one of the guarantees of the prevention of corruption manifestations.