Liability for violation of public finance discipline as a special form of administrative responsibility

Abstract

The main aim of this paper is to establish a position with regard to the legal character and branch qualification of the liability for violation of the discipline in public finance. What forms the main issue here is the high level of entanglement of elements characteristic to both administrative and criminal law. The findings of the paper lead to a conclusion that, with regard to the said liability, the elements characteristic to administrative law are the dominant ones. It is this finding that determines the location of the above mentioned regulation within the system of law as the types and intensity of the stipulated sanctions also do not substantiate qualifying this regulation as an element of criminal law. Nevertheless, the said responsibility cannot be considered a typical example of administrative law liability due to, inter alia, a high level of subjectivity in the process of its imposition.