Responsibility for Violation of the Russian Federation Budget Legislation

The graduate qualification work is devoted to one of the most important categories of budget law – responsibility for violation of the Russian Federation budget legislation. The purpose of the master's thesis was formulated as the articulation of topical problems related to the application of responsibility for violations of budget legislation, the proposal of possible solutions, as well as the development of theoretical provisions (concepts) regarding the functioning of the above mentioned responsibility. The genesis, as well as the formation, future evolution and possible changes in the future of such responsibility, its concept, features and types, as well as certain procedural aspects of the application of this responsibility are considered. Conclusions about the need for reform (upgrading of penalties) of such responsibility were made, possible options for amending the budget legislation of the Russian Federation, as well as other legislative acts (Administrative Offenses Code of the Russian Federation, the Criminal Code of the Russian Federation) were proposed. In addition, as a result of the study, the author of the dissertation concluded that such a category as financial legislation is a fiction, and budget legislation is not a part of it. Besides that, the researcher justified the thesis that financial and budgetary legal responsibility cannot be used in modern legal relations and do not have significant grounds for separation and allocation as independent legal categories. The reasons are also given for the point of view that the budget violation is not an offense, and the budgetary measures of coercion are not legal responsibility. Finally, we formulated the conclusion about the necessity of distinction between legal responsibility and legal enforcement actions. The study was conducted on the basis of the legislation of the Russian Federation using the general scientific and special-scientific methods.