Gaps in Russian Legislation Issue №5 — 2018

Budgetary and legal responsibility: problems of legal regulation
( Pp. 77-79)

Miroshnik Svetlana Valentinovna d.yu.n., professor. Dolzhnost: zaveduyuschiy kafedroy gosudarstvenno-pravovyh disciplin.
Russian academy of justice, Rostov branch

Abstract:

Problem of writing of this article - to prove need and a possibility of development of institute of budgetary and legal responsibility. Model / methodology: when carrying out a research various methods of knowledge as general scientific, and specially - legal character have been used, namely: dialectic, logical, system, right interpretation methods and also methods of the analysis and synthesis, induction and deduction. Application of the specified methods has given the chance to consider various aspects of budgetary and legal responsibility as kinds of financial and legal responsibility, to mark out features of structures of the budgetary offenses. Conclusions: the budgetary offense which can be committed by the subjects having both public, and private financial legal personality acts as the basis of approach of budgetary and legal responsibility. In the first case the subjective party as element of structure is not a traditional form of fault, but violation of competence. Budgetary and legal responsibility can't have property character. Development of budgetary and legal sanctions of organizational character - connected with restriction or deprivation of the budgetary powers is represented perspective. Framework research/a possibility of the subsequent use of results of scientific work: author's conclusions can be taken into account in further scientific research which subject questions of responsibility for violation of the budgetary legislation. Practical value: author's conclusions can be used in law-making, law-enforcement and research activity. Originality/value: the scientific article will be interesting to public authorities and local government, to scientists, teachers, graduate students, students.

How to Cite:

Miroshnik S.V., (2018), BUDGETARY AND LEGAL RESPONSIBILITY: PROBLEMS OF LEGAL REGULATION. Gaps in Russian Legislation, 5 => 77-79.

Reference list:

Byudzhetnyy kodeks Rossiyskoy Federatsii ot 31.07.1998 № 145-FZ (red. ot 04.06.2018)// Sobranie zakonodatel stva RF. 1998. № 31. St. 3823; Ofitsial nyy internet-portal pravovoy informatsii http://www.pravo.gov.ru - 04.06.2018.
Byudzhetnoe pravo: uchebnoe posobie /pod red. M.V. Karasevoy. - M.: Eksmo, 2010. - 320 s.
Sattarova N.A. Prinuzhdenie v finansovom prave/Pod red. Prof. I.I. Kucherova. - M.: Izdatel stvo YUrlitinform , 2006. - 392 s.
Selyukov A.D. Faktory, obuslovlivayushchie realizatsiyu printsipa effektivnosti finansovogo kontrolya// Obrazovanie i pravo. 2017. № 1. S. 37- 47.

Keywords:

budget offense, budget responsibility, fiscal-legal coercion, financial and legal responsibility.