Musatkina, A.A. Promotional financial and legal sanctions: problems of improvement.

Abstract: This article is devoted to the problem of improvement of financial and legal sanctions as means for humanisation of financial policy of the Russian Federation. Author studies existing legislation in this sphere with specific regard to tax violations and currency control, analyzes typical shortcoming of financial - legal sanctions. In particular, author notes that amount of financial sanctions should be differentiated depending on degree of guilt of subject of violation. For example, sanction defined as a whole sum of transaction for not providing documents for transaction on time is too severe for the violation of this nature. Author stresses that current financial legislation should provide for alternative and relatively-defined sanctions, reglamentation of financial sanctions only by law and not by acts of various bodies.