SIDOROVA M.G. Legal Regulation of Financial Responsibility under the Legislations of the Russian Federation, Ukraine and the Republic of Belarus

Abstract: The article is devoted to the legal regulation of financial responsibility and comparative analysis of this institute under the legislations of the Russian Federation, Ukraine and the Republic of Belarus. Some statutory acts of Ukraine regulating financial responsibility are examined in this article, for example, the Constitution of Ukraine, Budget Code of Ukriane. Regulation of penalty fees under the legislation of the Russian Federation and the Republic of Belarus is analyzed. Key words: Comparative law, sanction, responsibility, penalty fees, payer, fine, tax, law violation, recovery, customs duties