ADMINISTRATIVE AND LEGAL STATUS LAW ENFORCEMENT AUTHORITIES AS ENTITIES ENSURING THE FINANCIAL SECURITY OF THE STATE

The article is devoted to the study of the administrative and legal status of law enforcement agencies as subjects of financial security of the state, in the context of which the author answers three questions: 1) «What is meant by the category» administrative and legal status?»; 2) “Which law enforcement agencies are directly involved in ensuring the financial security of the state?; 3) «What competence do these law enforcement agencies have in the field of financial security and what are their responsibilities?». Having defined the content of such categories as “status”, “legal status”, “administrative-legal status”, the author proposes to understand the administrative-legal status of a law enforcement body as a subject of financial security as an administrative law provision of a law enforcement body, powers and responsibilities in the field of financial security of the state. The definitions of the concept of «law enforcement agencies» are analyzed, the lack of a common vision of the content of their activities at both the legislative and doctrinal levels is stated, their features are formulated. It is determined that law enforcement agencies that are the subjects of financial security of the state can include only the National Police of Ukraine, the Security Service of Ukraine, the tax police of the State Fiscal Service of Ukraine and the National Anti-Corruption Bureau of Ukraine, the Prosecutor’s Office, the State Bureau of Investigation and the State Audit Office. Through the prism of their tasks and functions as categories that concisely and meaningfully express their competence and authority, the main features of their administrative and legal status are identified. It is concluded that the specialized legislation of Ukraine at the level of laws and regulations enshrines elements of the administrative and legal status of law enforcement agencies as subjects of financial security of the state, but overall their administrative and legal status is regulated in some fragments, which requires improvement of Ukrainian legislation. research area and is an additional argument for the creation of a single law enforcement agency the Bureau of Economic Security of Ukraine.