MODERN PROBLEMS OF FINANCIAL MONITORING AS A FORM OF IMPLEMENTATION OF THE STATE CONTROL FUNCTION (ON THE EXAMPLE OF ITS IMPLEMENTATION BY PRIMARY FINANCIAL MONITORING ENTITIES)

Author
, Doctor of Legal Sciences, Professor, Honored Lawyer of Ukraine, Professor, Ukraine, Kyiv

In heading

 Law;

Signed print

 30.09.2025

Issues number

 2025 - № 3 (62)

Page

 34-51

Type of articles

 Scientific article

Code UDK

 347.73:336.22

ISSN print

 2411-5584

Abstract

 In this paper, the author aims to analyze the modern problems of financial monitoring as a form of implementation of the state control function, focusing on the activities of primary financial monitoring entities (PFMEs). The research examines the legal framework established by the Law of Ukraine No. 361‑IX and the Ministry of Finance Order No. 282 of 2024, identifies challenges in the functioning of the financial monitoring system, and outlines directions for its improvement. The study was carried out using such methods of scientific cognition as formal-legal, logical-legal, logical-analytical, as well as comparative and systemic methods As a result, the author determines that financial monitoring is an integral component of the state’s financial security policy, but its current legal framework requires further optimization and digital transformation.

Keywords

 financial monitoring, financial control, tax control, currency supervision, business entities, funds, financial security of the state, control function, principle of proportionality.

Reviewer

External reviewer

Article in PDF

 Visnik Ekonom teor_3 (62)_2025_Kovalko

Bibliography

 Kovalko, N. M. (2025). Suchasni problemy finansovoho monitorynhu yak formy realizatsii kontrolnoi funktsii derzhavy (na prykladi yii zdiisnennia subiektamy pervynnoho finansovoho monitorynhu) [Foreign exchange restrictions and their meaning in the conditions of the legal regime of martial state]. Ekonomichna teoriia ta pravo – Economic Theory and Law, 3(62), 34–51. DOI: https://doi.org/10.31359/2411- 5584-2025-62-3-34 [in Ukrainian].

Code DOI

 https://doi.org/10.31359/2411-5584-2025-62-3-34

This post is also available in: Ukrainian

18.06.2026