International financial control is a peculiar kind of financial control, which has certain features. Its proper and effective implementation affects the financial security. International financial control begins its formation with the emergence and development of international finances. It can be assumed that it also arises together with the formation of the relevant international organizations or agencies that carried out certain functions reflecting the purpose of their existence. Thus, the International Organization of Supreme Audit Institutions - INTOSAI was founded in 1953, which has its own budget and other financial resources that require their accounting and control over their formation and use. On the one hand, this organization was created with the specific purpose – promoting the exchange of views and experience between the Supreme Audit Institutions of Public Finances and, on the other hand, it has the appropriate financial resources belonging to the international, which also have to be controlled. In this case, both international finances and international financial control arise simultaneously.

The article deals with the problems of decentralization of power in Ukraine and certain foreign countries. Positive and negative moments of economic and social development of regions after the consolidation of territorial communities are considered. The state social standards that are considered in the programs of economic and social development are analyzed. The purpose of article is to study how the processes for decentralization of power, finances, etc. are run under conditions of financial, economical and political crisis that take place in Ukraine and countries of Europe. The decentralization of power for Ukraine was a call of the times in the 90-ies of the XX century. And in the XXI century the decentralization of power hides the aspiration of powerful subjects to receive more power, to obtain easier access to state funds. Declaring the interests of territorial communities, as well as the aspiration for solution of problems, being common with neighboring communities as the purpose of decentralization is only the shielding what Ukrainians do not want to hear, what cannot be announced as this will contradict to course of Ukraine to European integration, will contradict to the struggle against corruption, announced in the state. Taking into consideration the abovementioned facts, Ukraine has all prerequisites and conditions for successful decentralization. At the same time, the real situation and delay of appropriate processes in time testifies to the fact that not the prerequisites for decentralization, fixed at the legislative level, are of larger importance in our state but their practical implementation We think that the prerequisites for performance of successful decentralization are the improvement in managerial efficiency of local self-government (these authorities shall be capable and interested in taking decisions that in fact may be fulfilled); preparation and involvement of highly skilled staff; cooperation between public authorities at all levels pursuant to equal conditions; provision with control over taking and fulfilling the decisions by self-governments. Summing up the abovementioned, we will mention the following. The decentralization of power for Ukraine was a call of the times in the 90-ies of the XX century. And in the XXI century the decentralization of power hides the aspiration of powerful subjects to receive more power, to obtain easier access to state funds. Declaring the interests of territorial communities, as well as the aspiration for solution of problems, being common with neighboring communities as the purpose of decentralization is only the shielding what Ukrainians do not want to hear, what cannot be Стаття рекомендована до друку 16.

The article explores the expediency of using electronic manuals in the process of teaching the Ukrainian language to foreign students. The structure and content of the manual «Ukrainian Language. Scientific style of speech. Part I » by L. A. Savchenko and I. V. Molchanova. The transformation of electronic educational literature and the effectiveness of its use in language classes in higher education are analyzed.

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For the purpose of a more detailed analysis of the features of administrative regulation of fiscal policy, it is necessary to consider examples of fiscal regulation of business processes in individual foreign countries, as well as features of fiscal policy in the EU. For several decades in a row, the G7 countries – Great Britain, Italy, Germany, Canada, the USA, France, and Japan - determine world economic policy. Despite the periodic global economic crises, they are among the first to overcome their consequences and maintain a leading position in the global business environment. This happens due to a balanced fiscal regulation policy. Among their common features is that part of the GDP that they accumulate through leverage of fiscal regulation has a steady tendency for growth. Thus, over the past 40 years in France, this share has grown by 10.1%, and in Canada - by 10.9%. The paper shows that the theoretical basis of modern fiscal regulation in these countries is neo-conservatism, the basis of which is the importance of direct impact on production through targeted and large-scale tax cuts. The authors show that fiscal regulation in this case provides incentives for conservation and investment. Another important element is the reduction of government spending, mainly due to the implementation of targeted government programs. However, despite several common features, each country has certain features in the administrative and legal regulation of fiscal policy. The relevance of the study is determined by the fact that it is necessary to investigate these features in more detail through the lens the historical development of the administrative and legal regulation of fiscal policy in foreign countries.