Peculiarities of Interpretation of Liability for Budget Legislation Violation in the Russian Federation
DOI:
https://doi.org/10.47451/jur2021-02-002Keywords:
budget legislation violation, Russian Federation, fiscal enforcement measures, administrative liability, criminal liabilityAbstract
Recently, the legal liability topic for budget legislation violation is one of the most relevant topics of financial and legal (budget and legal) science and law enforcement practice. The increased attention to the issues of responsibility in finance is caused by the desire to strengthen control over the development of budgetary legal relations, make the budget activities of the state and municipalities as effective as possible, and ensure financial discipline in the state. The authors analyse the features of liability for violation of the budget legislation of the Russian Federation, budget enforcement measures, as well as administrative and criminal liability for violation of the budget legislation. The authors conclude that the Russian Federation has a sufficiently developed system of responsibility for budget offences undergoing constant changes and improvements. However, several issues require extensive discussion to improve the effectiveness of budget legislation and its convergence with international counterparts. The materials of the article are intended for students and specialists in the field of law dealing with the problems of Russian legislation.
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References
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