PRINCIPLES OF APPLICATION OF MEASURES OF BUDGETARY AND LEGAL COERCION

Abstract

The article deals with the principles of application of budgetary coercive measures in the context of improving budgetary legislation in accordance with the requirements of the European Union. Budgetary and legal coercion, as a kind of state coercion, is a type of financial and legal coercion. It has all the features of the latter, developing in relation to specific budgetary relations; it acts not as an independent category of legal responsibility, but as a kind of financial and legal coercion. Budgetary and legal coercion is the external influence of the state, represented by authorized bodies, on the behavior of individual participants in the budgetary process concerning the application of measures of budgetary coercion, which impose additional encumbrances of property or organizational nature on the unfulfilled obligations provided by budgetary law, in order to ensure compliance with law and order in the budget sphere. The significance of the principles of law for the formation of normative and legal regulation of budgetary and legal coercion is considered. The principles of financial law and their influence on the formation of the principles of budgetary law are described. The general legal principles of application of measures of budgetary and legal coercion are analyzed; their role in establishment of budgetary and legal responsibility is defined. Based on the current legal framework, special principles for the application of budgetary coercive measures are determined, including those that have not been formally fixed in the Budget Code of Ukraine, but are fragmented in the normative and legal acts of budgetary legislation. With regard to budgetary offenses concerning measures of budgetary coercion, the principles of legality, priority of public interests, and division of functions in the field of financial activity on the basis of separation of powers play a special role. The main branch principle of budgetary law in the context of the implementation of measures of budgetary coercion is the principle of addressable and target nature of budgetary funds.