DOI: 10.7256/2454-0706.2019.9.30865

Abstract: The object of this research is the financial relations regulated by the institutions of financial legal protection and responsibility in their interconnection and correlation. The subject of this research is the norms of the institutions of financial legal protection and responsibility, their interconnection, interaction and contradictions, as well as the outlook of scholars on the most controversial issues. Analysis is conducted on the institution of financial legal responsibility and protection: the subject and method of legal regulation; peculiarities of structural construct; typical characteristics of the norms that comprise them. Special attention is dedicated to the functional and target designation of the two financial legal institutions, as well as their genetic, coordination and subordination interconnections. The article reveals the aspects of unity and interaction of the institution of financial legal responsibility and protection, and utilizes legal positions of the Constitutional Court of the Russian Federation for substantiation of a number of conclusions. The author determines contradictions of separate financial legal norms with the norms established by the Constitution of the Russian Federation and proposes ways of resolving them. The novelty of this research consists in determination of the institutional aspects of financial legal protection and responsibility. The article provides resolution to a number of applied problems, namely: recommendations are provided for improving the taxation and budgeting legislation, implementation of which will remove contradictions with the constitutional norms that possess higher juridical power.

DOI: 10.7256/2454-0706.2019.9.43274

Abstract: The object of this research is the financial relations regulated by the institutions of financial legal protection and responsibility in their interconnection and correlation. The subject of this research is the norms of the institutions of financial legal protection and responsibility, their interconnection, interaction and contradictions, as well as the outlook of scholars on the most controversial issues. Analysis is conducted on the institution of financial legal responsibility and protection: the subject and method of legal regulation; peculiarities of structural construct; typical characteristics of the norms that comprise them. Special attention is dedicated to the functional and target designation of the two financial legal institutions, as well as their genetic, coordination and subordination interconnections. The article reveals the aspects of unity and interaction of the institution of financial legal responsibility and protection, and utilizes legal positions of the Constitutional Court of the Russian Federation for substantiation of a number of conclusions. The author determines contradictions of separate financial legal norms with the norms established by the Constitution of the Russian Federation and proposes ways of resolving them. The novelty of this research consists in determination of the institutional aspects of financial legal protection and responsibility. The article provides resolution to a number of applied problems, namely: recommendations are provided for improving the taxation and budgeting legislation, implementation of which will remove contradictions with the constitutional norms that possess higher juridical power.

DOI: 10.7256/2306-9945.2015.3.15959

Abstract: The object of the research is the range of social relations in the sphere of functioning of administrative responsibility and the adjacent institutions of measures of protection and security. The subject of the research is the set of norms legitimating the institution of administrative responsibility and the adjacent legal institutions. The author studies the structure of the institution of administrative responsibility, defines its legal nature, distinguishes it from the adjacent legal institutions. The author substantiates the recommendations aimed at the enhancement of legislation and the practice of its application; proves the hierarchical character of the institution of administrative responsibility. The author uses the dialectical, the comparative-legal, the formal-logical methods, the philosophical categories of separate, general and particular, and the laws of transformation of quantitative into qualitative changes, negation of negation and others. The author explains that such types of administrative punishment as suspension of activity are according to their legal nature closer to the measures of administrative protection rather than to the measures of legal responsibility. The paper proves that according to its structure the institution of administrative responsibility in its appearance is similar to the institution of criminal responsibility. It is conditioned by genetic links and the links of coordination and subordination.