Administrative responsibility and financial sanctions: a comparative aspect
Abstract
Administrative responsibility as one of the types of legal responsibility is an important method of governance, the use of which is enhanced by compulsion order and regularity in all spheres of society. Administrative responsibility for violations of the law of finance is provided by the administrative law in the form of individual obligation to bear liability for the wrongful actions in specific financial relationships. The penalty is applied by the authorized competent bodies or their representatives.
References
Polnыi sbornyk kodeksov Rossyiskoi Federatsyy. – M., 1999. – S. 697.
Krotiuk V. Finansovi sanktsii ta administratyvna vidpovidalnist: problema spivvidnoshennia / V. Krotiuk, A. Ioffe, D. Luk’ianets // Pravo Ukrainy. – 2000. – № 5. – C. 29–33.
Kolpakov V. A. Administratyvne pravo Ukrainy : pidruchnyk / V. A. Kolpakov. – K., 1999. – S. 295–296.
Kodeks Ukrainy pro administratyvni pravoporushennia: pryiniatyi 7 hrudnia 1984 r. // Vidomosti Verkhovnoi Rady Ukrainskoi RSR. – 1984. – Dod. do № 51. – St. 1122.
Ivanskyi A. Y. Finansovo-pravova vidpovidalnist: teoretychnyi analiz : monohrafiia / A. Y. Ivanskyi. – Odesa: Yurydychna literatura, 2008. – 504 s.
Yakymchuk N. Pytannia isnuvannia biudzhetno-pravovoi vidpovidalnosti / N. Yakymchuk // Visnyk Natsionalnoi akademii prokuratury Ukrainy. – 2008. – № 2. – S. 79–84.
Rishennia Konstytutsiinoho Sudu Ukrainy vid 30 travnia 2001 r. № 7-pn/2001 u spravi za konstytutsiinym zvernenniam vidkrytoho aktsionernoho tovarystva «Vseukrainskyi Aktsionernyi Bank» shchodo ofitsiinoho tlumachennia polozhen p. 22 ch. pershoi st. 92 Konstytutsii Ukrainy, ch. pershoi, tretoi st. 2, ch. pershoi st. 38 Kodeksu Ukrainy pro administratyvni pravoporushennia (sprava pro vidpovidalnist yurydychnykh osib) [Elektronnyi resurs]. – Rezhym dostupu : http://zakon1.rada.gov.ua.