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Razgildieva, M.B. Theoretical problems of budget law responsibility

Published in journal "Financial Law and Management", 2013-2 in rubric "General issues of financial law", pages 102-118.

Resume: this article is devoted to the problems of budget law responsibility. The author singles out the following problems: current overbroad interpretation of budget responsibility, formation of theoretical construction without the bases formally provided by law and an unsolved problem of the need for budget law responsibility. The author makes a conclusion that the legislator abandoned the model for the formation of consequences of unlawful behavior in budget sphere not only within the framework of legal responsibility construction, but also due to lack of legal regulation concept in this sphere. The author points out that currently there are no grounds for singling out the institution of budget law responsibility within the system of budget law enforcement, however, she raises the issue of such an institution possibly appearing. There are various contradictions between budget and administrative legislation in the sphere of budget law responsibility, and the author offers to eliminate them.

Keywords: budget law responsibility, budget law coercion, budget offence, financial control, budget law relations, administrative responsibility, legal responsibility, budget code, budget legislation, the Administrative Offences Code of the Russian Federation.

DOI: 10.7256/2310-0508.2013.2.9876

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