Özet:

The purpose of the article is to study the efficiency and quality of the state financial control of land relations in Ukraine and to identify problems. Methodological basis of the research is general scientific and special methods of knowledge of phenomena and processes in the system of state financial control. The method of expert estimations was used during the identification problems of functioning of the state financial control system in the field of land relations. System and structural-functional approaches are used to analyse the possibilities of organization and functioning of the state financial control system in Ukraine. Results The article analyses the level of economic crime in enterprises, institutions, organizations working in the land relations field. The main tasks of the state financial control over the land use and protection and the characteristic schemes of committing crimes in the field of land relations are determined. Government Financial Control (GFC) problems in the field of land relations are consolidated and underscored on the basis of research on the crime indicators and the losses incurred by the state. The practical value of the research is the possibility of using its results in improving the activities of the state financial control bodies in Ukraine at the state and local levels, as well as in teaching relevant professional disciplines.

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