Subjects of financial security of the state and their types

The article considers the system of legal regulation of the financial security of the state through the prism of the activities of its subjects. It is argued that the legislative and subordinate regulatory acts do not define a list of special subjects of financial security of the state, which is quite justified, since financial security is a component of the national security of the state, therefore it is advisable to consider the subjects of national security of the state as subjects of financial security, but of course taking into account their powers and competence in the field of protecting the financial interests of the state. The scientific and regulatory approaches to the classification of subjects of financial security are analyzed, the author’s vision of structuring is argued. The existence of four main groups is substantiated: conceptual, administrative, controlling and auxiliary subjects of financial security, each of which performs a specific function: from the formation of the ideological foundations of state financial policy to ensuring control over compliance with the law. The features of the powers and legal status of each group of entities are revealed, taking into account their impact on the stability of the state’s financial system. The aspects of the constitutional and legal status, role and functions of financial security entities in the legal system of Ukraine are highlighted. The scientific and practical position on the need to unify approaches to systematization and clearly define the competencies of the specified bodies on the basis of the adoption of the law «On the Fundamentals of Financial Security of Ukraine» is supported. The importance of creating an effective mechanism for interaction between government bodies, civil society and other institutions is emphasized in order to increase the level of protection of the state’s financial interests. It is concluded that financial security entities constitute a multi-level system, which includes both state authorities and civil society, however, each of the specified entities plays a specific but important role in this process of ensuring the state’s financial security. It is proposed that it is expedient to separate the subjects of the state’s financial security into the following groups: 1) Conceptual subjects of the state’s financial security (President of Ukraine, Verkhovna Rada of Ukraine, National Security and Defense Council of Ukraine), which have a specific constitutional and legal status, which provides for the ability to resolve a complex of issues of national importance, form the doctrine of financial security, form the principles of state policy in the field of financial security, adopt acts that have special legal force; 2) Administrative subjects of the state’s financial security (Cabinet of Ministers of Ukraine, central executive bodies, local self-government bodies, Security Service of Ukraine, National Bank of Ukraine) - participate in the formation of the state financial strategy and are responsible for its practical implementation; 3) Controlling entities of the state’s financial security (courts of general jurisdiction, the Prosecutor’s Office of Ukraine, the National Anti-Corruption Bureau of Ukraine, tax and customs authorities), which provide control and supervision in the field of the state’s financial security, the purpose of which is to ensure legality and discipline in the field of protecting the financial interests of the state; 4) Auxiliary entities of the state’s financial security (citizens and public associations), which act as independent participants in the process of ensuring financial security, namely, they perform the functions of an independent observer and have the ability to indirectly influence the activities of other participants in the system of ensuring financial security.