A change in the focus of economic policy stemming from digitalization of economy (in particular, of its legal infrastructure) calls for modernization of economic legislation. Hence, the article substantiates the relevance of the three special legal principles of institutionalization of digital control infrastructure in the economic activity domain proposed by the author. Here, specific resources of the legal infrastructure rather than principles of its overall development are meant.

The author makes a critical analysis in respect of the model of blocking control intended for value added tax administration which has been chosen by the State’s fiscal authorities of Ukraine. Imperfections of implementation of its individual procedures are revealed, starting from 2011. The author demonstrates that they distorted the purpose of the protective (preventive) function of tax control, and gives a positive assessment to the new procedure for filling in of invoices which has been adopted at the end of 2018.

The purpose of the article is to justify the need to develop special principles for exercising control in the economic activity domain with the use of tools and other resources of digitalization of economy, namely: a) proportionality of blocking control to the extent of non-compliance with requirements by controlled entities in the exercise of rights; b) enhancement of the information security maturity level in the cours e of economic activities; c) ensuring transparency of the outcome of economic entity’s self-control. The author proposes to arrange the system of electronic contacts between economic entities and (or) control bodies based not only on the general but also on the special principles of control in the economic activity domain. The author also justifies the expediency of changing the holder of the Register of Tax Invoices by assigning this function to the Finance Ministry of Ukraine.

The author demonstrates that for the economic law science there is relevance in such an area of research as provision of the information and communication service of banks that operate on the investment market, in particular, with regard to availability of a bank’s electronic diagnostic card of self-control.

The author comes to the conclusion that this topic is relevant because within the economic law doctrine, elaboration of issues relating to legal support of digitalization of economy has been commenced; however, these processes should be linked to such a topic as special principles of institutionalization of the infrastructure of digital control in the economic activity domain. This link is achieved through economic and legal means.

Bibliography

Authored books

1. Liashenko L ta Vyshnevskyi O, Tsyfrova modernizatsiia ekonomiky Ukrainy yak mozhlyvist proryvnoho rozvytku [Digital Modernization of the Ukrainian Economy as an Opportunity for a Breakthrough Development] (2018) (in Ukrainiain).

2. Vinnyk O, Pravove zabezpechennia tsyfrovoi ekonomiky ta elektronnoho biznesu [Legal Support of Digital Economy and E-Business] (NDI pryvatnoho prava i pidpryiemnytstva imeni V Burchaka 2018) (in Ukrainiain).

Edited books

3. Ekonomichna bezpeka pidpryiemstva v umovakh reiderskykh zahroz [An Enterprise’s Economic Security Under the Conditions of Hostile Takeover Threats] (Burbelo O ta Ramazanov S nauk red, Vyd-vo SNU im V Dalia 2015) (in Ukrainiain).

Journal articles

4. Dobrovolska V, ‘Metodolohiia kontroliu u sferi hospodariuvannia’ [‘Methodology of Control in the Economic Activity Domain’] (2010) 4 Pidpryiemnytstvo, hospodarstvo i pravo 57-61 (in Ukrainiain).

5. Vinnyk O, ‘Rehuliuvannia vidnosyn u sferi tsyfrovoi ekonomiky: problemy terminolohii’ [‘Regulation of Relations in the Digital Economy Domain: Terminology Issues’] (2017) 11 Pidpryiemnytstvo, hospodarstvo, pravo 163-6 (in Ukrainiain).

Thesis

6. Bahanets V, ‘Vdoskonalennia derzhavnoho kontroliu i nahliadu za hospodarskoiu diialnistiu’ [‘Improvement of the State’s Control and Supervision of Economic Activities’] (avtoref dys kand yuryd nauk, 2014) (in Ukrainiain).

Dissertations

7. Nykytchenko N, ‘Pravove rehuliuvannia derzhavnoho kontroliu u sferi hospodarskoi diialnosti’ [‘Legal Regulation of the State’s Control in the Economic Activity Domain’] (dys d-ra yuryd nauk, 2015) (in Ukrainiain).

8. Popeljuk V, ‘Pravovoe regulirovanie otnoshenij kontrolja v sfere hozjajstvovanija’ [‘Legal Regulation of the Relations of Control in the Economic Activity Domain’] (dis kand jurid nauk, 2011) (in Russian).

9. Solodchenko S, ‘Pravove zabezpechennia realizatsii kontrolnykh funktsii sub’iektiv hospodariuvannia’ [‘Legal Support for the Exercise of Economic Entity’s Control Functions’] (dys kand yuryd nauk, 2019) (in Ukrainiain).