Harmonization of regulatory regulation of digitalization of state financial control in Ukraine: challenges and prospects for adaptation to European Union standards

Abstract

The study is aimed at analyzing the legal regulation of the processes of digitalization of state financial control in Ukraine, taking into account the current challenges associated with integration into the legal space of the European Union. The article considers the principles of harmonization of Ukrainian legislation with EU legislative acts in the field of financial control and digital management tools, costs and prevention of abuse. The study implements a comprehensive methodological approach, which includes several interrelated methods that provide a multifaceted analysis of the selected problems. Thus, the comparative legal analysis made it possible to identify common and distinctive features in the legal regulation of the digitalization of state financial control between the legislation of Ukraine and the legal standards of the European Union. Particular attention was paid to the analysis of EU directives and regulations in the context of their adaptation to the national legal framework. The use of a systematic approach ensured the consideration of the digitalization of state financial control as a holistic structure, which includes the regulatory framework, technological aspects, institutional mechanisms and socio-economic consequences. This made it possible to assess the harmonization of legislation not only from the point of view of compliance with the norms, but also taking into account the impact on the management system as a whole. The modeling method contributed to predicting the consequences of the application of regulations focused on the digital transformation of financial control. Predictive methods were used to assess the dynamics of the development of the regulatory framework in the field of state financial control in the context of digitalization. This made it possible to predict how changes in legislation will affect the effectiveness of control and transparency of financial activities. This approach provided not only the theoretical depth of the analysis, but also the practical significance of the results for further improvement of the legal regulation of digitalization of state financial control in Ukraine. The key problems facing Ukraine in the context of regulatory regulation of the digitalization of state financial control are identified, in particular, the limited technological infrastructure, insufficient harmonization of legal norms with EU requirements, and the imperfection of legal control mechanisms. The need to modernize Ukrainian legislation taking into account European standards and adaptation of the best practices of digitalization is substantiated. The study confirmed that the process of digitalization of state financial control requires systematic harmonization of Ukraine’s regulatory framework with EU legislation. It is recommended to strengthen the regulatory regulation of the introduction of digital technologies, provide appropriate infrastructure support and improve the mechanisms of cooperation between state bodies. Harmonization of national legislation with EU legal norms will contribute to increasing the transparency, efficiency and accountability of financial control in Ukraine.