Judicial Jurisdiction of Consideration of Cases on Administrative Offences in the Field of Finance and Monitoring of their Implementation

Abstract

: Taking into consideration the rapid growth of administrative and criminal offenses in financial activities, criminal attempts to affect negatively development of the state in the economy and finance segment, negative trends in the detection and investigation of financial offenses indicate their low level and the balance of non-investigation, which have increased significantly compared to previous years. The purpose of the study is to analyze and summarize the administrative and jurisdictional powers of courts (judges) related to the monitoring and control of proceedings in cases of administrative offences in financial sphere. During the work, the main research methods were analysis, synthesis, comparison and in-depth research of normative legal acts of Ukraine related to this topic. The result of the study is a full-fledged analysis of the legislative, regulatory and legal framework of Ukraine regarding judicial jurisdiction over cases of administrative offenses in the financial sphere, and monitoring their implementation. Thanks to the study of the literature on this topic, the peculiarities of handling cases of administrative offenses, the interaction of law enforcement agencies were discovered, and the conclusion was made that the implementation of the principle of the rule of law and legality to protect the rights, freedoms and legitimate interests of the individual, society and the state was a real method of influencing the sphere of finance.