PROSECUTOR AS A PARTICIPANT IN ENFORCEMENT PROCEEDINGS IN PROPERTY AND TAX RELATIONS

The article provides a comprehensive scientific and legal analysis of the procedural status of the prosecutor as a participant in enforcement proceedings in property and tax relations. It is substantiated that the implementation of the representative function of the prosecutor’s office is not limited to the stage of judicial review, but logically continues at the stage of compulsory execution of court decisions, which is the fi nal phase of the mechanism for protecting the interests of the state. The regulatory and legal principles of the prosecutor’s participation in enforcement proceedings are studied, taking into account the provisions of the Constitution of Ukraine, the Law of Ukraine «On the Prosecutor’s Office», the Law of Ukraine «On Enforcement Proceedings», procedural codes and tax legislation. It is determined that the participation of the prosecutor in enforcement proceedings is derived from his representation of the interests of the state in court and is implemented in the forms of initiating the opening of enforcement proceedings, participating in the commission of enforcement actions, appealing decisions, actions or inaction of executors. Special attention is paid to the specifics of the prosecutor’s participation in enforcement proceedings in the field of property relations, in particular in cases of reclaiming state and municipal property, recovery of damage caused to public interests, return of budget funds, as well as the invalidation of transactions that violate the property rights of the state. It is substantiated that the effectiveness of the prosecutor’s activities at this stage directly affects the reality of restoring violated rights and replenishing the state budget. The features of the prosecutor’s participation in enforcement proceedings in tax relations, in par ticular in cases of collection of tax debt and other mandatory payments, are analyzed. The public-legal nature of such legal relations and the need to ensure a balance between non-interference in the discretionary powers of tax service bodies and the implementation of the constitutional function of representing the interests of the state are emphasized. It is established that the key problems of law enforcement are the unclear boundaries of the prosecutor’s procedural powers in enforcement proceedings, the lack of a unifi ed practice of interaction with state enforcement service bodies and private executors, as well as insuffi cient regulatory regulation of mechanisms for monitoring the actual execution of decisions. The article formulates proposals for improving the legislative regulation of the prosecutor’s procedural status in enforcement proceedings, in particular by clarifying his rights and obligations in the Law of Ukraine «On Enforcement Proceedings», introducing mandatory information to the prosecutor on the progress of the execution of decisions in cases where he represented, as well as strengthening electronic interdepartmental interaction. It is concluded that the participation of the prosecutor in enforcement proceedings in property and tax legal relations is an important element of guaranteeing the public interest and financial security of the state, especially in conditions of martial law and post-war reconstruction, and further scientifi c understanding of this issue will contribute to the formation of effective law enforcement practice.