FEATURES OF FINANCIAL AND LEGAL LIABILITY IN UKRAINE

IF 0.5 Q4 ECONOMICS
Oleg Dubynskyy, Ihor Dubynskyi, Sergii Markin
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Abstract

The subject of the study is public relations in the field of financial and legal responsibility in Ukraine. Methodology. The methodological basis of the study is the methods of induction and deduction, the dialectical-materialistic method, the method of analysis and synthesis, and the historical method, which allowed for an objective understanding of the content and essence of the issues under study. The aim of the article is to analyse the theoretical aspects of the features of financial and legal liability in Ukraine in order to propose effective ways to improve the mechanism of these procedures. The results of the study have shown that the independence of financial responsibility in Ukraine is emphasised by the relevant criteria, which include the obligation of a person guilty of committing a financial offence to undergo measures of state coercion provided for by the sanctions of financial legislation. Conclusion. Financial responsibility in Ukraine is a legal relationship with a special procedural form of implementation. Financial and legal responsibility is an independent measure of financial sovereignty of the state, has its own legal nature and occupies a certain place in financial legal relations. At the same time, it should be said that liability for violation of financial legislation does not exist only within the framework of financial legislation. Financial responsibility is undoubtedly a type of legal responsibility and is primarily due to the special sphere of sectoral activity of the state and its authorised bodies, which today is considered to be the financial activity of the state, where not all subjects of law are involved, but only subjects of financial law and their financial obligations, which differ only in their ownership, price and public character. Another peculiarity is that, as a rule, financial and legal liability is by its nature restorative, aimed at eliminating negative and other undesirable consequences caused to the financial system of the state. This feature of financial and legal liability reflects the public nature of financial obligations, the fulfilment of which is ensured by the application of financial liability. Some peculiarities that distinguish financial liability in Ukraine are caused by the nature of financial offences that are the basis for financial liability and distinguish financial liability from other types of liability applied both in connection with administrative and disciplinary offences and in connection with criminalised financial crimes and civil offences, the subjects of which are usually independent individual subjects of financial activity, individuals, and companies.
乌克兰财务和法律责任的特点
本研究的主题是乌克兰财政和法律责任领域的公共关系。研究方法。该研究的方法论基础是归纳法和演绎法、辩证唯物主义方法、分析和综合方法以及历史方法,通过这些方法可以客观地理解所研究问题的内容和本质。文章旨在从理论方面分析乌克兰财政和法律责任的特点,以提出完善这些程序机制的有效方法。研究结果表明,相关标准强调了乌克兰经济责任的独立性,其中包括犯有经济罪行者有义务接受金融立法制裁所规定的国家强制措施。结论。在乌克兰,经济责任是一种具有特殊执行程序的法律关系。财政法律责任是国家财政主权的独立措施,具有自身的法律性质,并在财政法律关系中占有一定地位。同时,应当指出的是,违反金融法律的责任并不仅仅存在于金融法律框架内。金融责任无疑是法律责任的一种,其主要原因在于国家及其授权机构的部门活动领域比较特殊,今天被认为是国家的金融活动领域,在这一领域并不涉及所有的法律主体,而只涉及金融法主体及其金融义务,它们的区别仅在于所有权、价格和公共性。另一个特点是,通常情况下,金融和法律责任的性质是恢复性的,旨在消除对国家金融体系造成的负面和其他不良后果。金融和法律责任的这一特点反映了金融义务的公共性质,金融义务的履行通过金融责任的应用得到保证。乌克兰金融责任的一些特殊性是由作为金融责任基础的金融犯罪的性质造成的,并将金融责任与其他类型的责任区别开来,这些责任既适用于行政和纪律犯罪,也适用于刑事化的金融犯罪和民事犯罪,其主体通常是独立的金融活动主体、个人和公司。
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