Ponomareva, K.A. The foundations for the budget law liability in the Russian Federation and in the Federal Republic of Germany

Abstract: The object of studies includes social relations formed in the sphere of establishing and implementation of budget law liability in the Russian Federation and the Federal Republic of Germany from the standpoint of comparative legal studies. Through establishing common and specific features for these states, the author formulates the definition of budget offences. With the use of comparative method, the author establishes the differences between budget offences and other types of violations of budget legislation. Based upon the comparative legal study, the author analyzes similar problems in Russian and German legislation and searches for the optimum solutions. Based on the study the author makes the following conclusions. Both in Russia and in Germany liability for the offences in the budget sphere have a number of characteristic features typical of financial legal liability. It allows one to draw a conclusion on financial legal nature of this type of liability and to provide legal grounds for recognizing budget law liability as a type of financial legal liability. The distinction between budget offences and administrative offences may be drawn based upon the subject of the offence and procedural order for application of liability. The budget law responsibility defines the condition of the budget law subject, that is of a person, whose actions concern public finances, and who has to perform budget obligations, including public and private legal liability elements. The Budget Code of the Russian Federation should provide for a definition of budget offences and a closed list of budget offences. However, as comparative analysis has shown the definition of budget offence is absent in the legislation of the Federal Republic of Germany, including special legal acts on budget. Additionally, it is necessary to exclude the existing contradictions in the different Codes on liability for violations of budget legislation.

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