Особливості діяльності суб’єктів публічної адміністрації у сфері публічних фінансів
Peculiarities of activities of public administration subjects in the public finance

Summary/Abstract: A comprehensive reform of public administration and public finances conducted in Ukraine to implement the Association Agreement between Ukraine and the EU requires a thorough research.Problems related to the functioning of public administration, investigated by V. Averyanov, M. Benio,T. Belozerskaya, S. Vitvitsky, D. Vlasenko, S. Gaiduchenko, N. Hnidyuk, O. Jafarova, A. Zelentsov,T. Karabin, T. Kolomoets.The subject of the study is public administration in the field of public finance.T. Karabin investigated the basic theory of public administration and singled out the following:1) classical theory; 2) the theory of new public management; 3) the theory of public service.The wording of the “broad” and “narrow” understanding of public administration should be made taking into account that today the public administration in Ukraine in the narrow sense consists of:1) the bodies of state executive power (the Cabinet of Ministers of Ukraine, central executive authorities,their territorial offices, local state administrations, etc.); 2) specialized public authorities (for example,the Accounting Chamber, the National Bank of Ukraine); 3) subjects of local self-government (village,settlement, city council, village, settlement, city mayor, executive bodies of village, settlement, city council,head of state, rayon and regional councils, representing common interests of territorial communities of villages, settlements, cities; organs of self-organization of the population) ).In the broad sense, non-state actors (both collective and individual) should be included in the circle of subjects of the public administration of Ukraine, which delegates power and administrative powers,which are in continuous interaction with public authorities, performing the functions assigned to them. The complexity of public administration in our country is due to the variability of all elements of the system,the links between them and the environment in which the administration operates.Public administration (in the sense of activity) has certain forms, functions and methods.A number of peculiarities of public administration in the sphere of public finances are formulated using the viewpoints of T.M. Kravtsova, A.V. Solonar, I. Richter and G.F. Shupperta, S.S. Vitvitsky: 1) itis a certain coordinated and organized system of organs; 2) the entity acts as a state represented bybodies of state executive power and executive bodies of local self-government; 3) the constituent elements of the system are also state institutions, organizations, institutions; 4) public administration is based on authority, performs administrative and managerial functions; 5) the activity of public administration extends to the whole society, as well as to separate territories of the state – the regions, as well ascertain spheres (branches) of public life, one of which is the sphere of public finances functioning; 6) in the structure of the public administration activity in the field of public finances should be allocated“two components: a) organizational, including public service; b) control “; 7) the purpose of public administration in the field of public finances is a combination of interests of the state, interests of regions, individual collective formations and interests, human and civil rights and freedoms; 8) the forms and methods of public administration in the field of public finances are determined primarily by the nature of the security functions of public administration, and secondary importance in this casehave the following management functions as: law enforcement; human rights; regulating; norm-setting;jurisdictional; 9) the main forms of public administration include: a) law-making (regulations, statutes,administrative requirements); b) administrative acts; c) public-law contracts; d) simple administrativeactions; e) private law administrative activity; 10) to ensure the necessary level of legality in the fieldof public finance management, a complex of legal, political, economic methods and means (regulation,agreement, persuasion, incentive, etc.) is used, and coercion is applied. The advantage of this is provided by regulatory and incentive factors (anti-corruption activities, responsibility, struggle against dirty money).Taking into account the specifics of managerial (positive) and jurisdictional (negative) activity of public administration in the field of public finances allows the researcher to determine the structural and functional system of public administration in a particular field, to indicate the peculiarities of the forms and methods of public administration in this field and to clarify the guarantees of the legality of public administration activities in the investigated sphere.

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