Responsibility for Inappropriate and Inefficient Use of Budgetary Funds

In the sphere of financial regulation there is a large number of changes. Now many researchers are studying the problems of legal responsibility in the field of budgetary relations. A large number of regulatory legal acts have been adopted in the budget and legal sphere, however, judicial practice shows that the legislator has not finally worked out a strategy for the legal regulation of these relations. The theory and practice of applying legal liability are contradictory. There are many controversial issues that require in-depth study. In particular, there is no unity in the views of lawyers regarding the definition of the concept of legal liability, as well as on the ratio of legal sanctions and legal liability, on the practical choice of types and measures of responsibility in modern conditions. The work pays attention to various positions regarding the existence or lack of financial responsibility, as a special type of legal responsibility, as well as budgetary responsibility and budgetary measures of coercion. The relevance of this topic is that the misuse of budgetary funds is the most common violation identified in the course of financial control in the sphere of budget legal relations. This research is devoted to the study of various types of legal responsibility for the inappropriate and inefficient use of budgetary funds.