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Kostenko, M. B..
    Questioning the Supervision and Control of Entrepreneurship: An Appraisal of the European Standard and its application under Ukrainian Law [Текст] = Cuestionar la supervisión y el control del espíritu empresarial: una evaluación de la norma europea y su aplicación según la legislación de Ucrania / M. B. Kostenko, R. Orlovskyi, V. O. Pankratova, O. V. Buthakova // Justicia. - 2020. - Vol. 25, iss. 38. - P. 224-231
   Перевод заглавия: Питання нагляду та контролю за підприємництвом: оцінка європейського стандарту і його застосування відповідно до законодавства України

УДК

346.26

РУБ DOI: https://doi.org/10.17081/just.25.38.4669

Аннотация: The purpose of the article is to study the experience of leading European countries in carrying out control and supervision over the entrepreneurship and to determine opportunities for its application in Ukraine. The authors of the article have substantiated the expediency of studying the experience of developed countries of the world, since it can allow to outline the vectors of the development of Ukrainian legislation, to adapt it to the requirements of the world and European Community. To date, Europe has developed quite different and at the same time interesting approaches to carry out control over the entrepreneurship. Their differentiation is due to: first of all, the specifics of the economic and political situation in a country; secondly, the policy of the state in the economic, financial and political spheres. It has been it has been noted that the Ukrainian legislator should not recklessly introduce the entire positive experience, introduce the entire positive experience, because one should also take into account the peculiarities of the economy, politics arid mentality. It is necessary to strengthen supervision and control, however its implementation should be based on the principles of expediency, i.e. it should be carried out only if there are reasons that are defined by the norms of the current legislation. Strengthening control and supervision should be accompanied by a simultaneous improvement of stimulating entrepreneurship incentives through political, economic, tax and budgetary instruments; the issue of internal control requires detailed legislative regulation. The legislator should review the organizational principles of carrying out control and supervision over the entrepreneurship and clearly differentiate the competencies of controlling entities to avoid duplication of their powers.

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