Application of Administrative and Financial and Legal Responsibility for Budget Offenses under the Laws of Ukraine and Other Countries of Eastern Europe

Abstract

The relevance of this paper is determined by both the need for appropriate scientific support to counter violations of budget legislation that have recently become quite common in Eastern Europe, and the advisability of using positive enforcement experience in Ukraine, Poland and Slovakia in this process. The purpose of the paper is to study the application of measures of administrative and financial responsibility for budget offenses under the laws of Ukraine, Poland and Slovakia in order to identify common and distinctive features of the legal regulation of this application and provide recommendations on the implementation of positive experience in the national legislation of each country. The methodological basis of the study is a set of general scientific and special scientific methods and techniques of scientific knowledge that provide an integrated approach to the analysis of financial, legal and administrative aspects of responsibility for budget offenses under the laws of Ukraine, Poland and Slovakia. It seems advisable to borrow for Ukraine and Slovakia the experience of legal regulation of budget-delictual relations in Poland by adopting a single legislative act that would regulate the grounds and procedure for applying measures of financial and legal responsibility in the budget sphere, and for Poland and Slovakia the experience of Ukraine in differentiation would be interesting responsibility of officials who committed violations of budget legislation (administrative responsibility) and legal entities (administrators or recipients of budget funds) on whose behalf the officials acted (financial and legal liability). The materials in this article may be useful for scientists conducting research on budget-delictual relations, scientific and pedagogical workers during the teaching of the disciplines of ‘Financial Law’, ‘Budget Law’, as well as for representatives of law-making entities in the process of improving budget and administrative legislation.