Budget responsibility and budget coerction measures

The article discusses the types and measures of legal liability for offenses in the budgetary sphere, as well as budgetary measures of liability. Attention is paid to the fact that today the allocation of budgetary responsibility as a separate category of legal responsibility in both the financial and budgetary spheres is not currently practiced; the procedure for bringing subjects of relevant relations to budgetary and legal responsibility has not been enshrined in the norms Budget Code of the Russian Federation. An analysis is made of the scientific debate concerning the similarities and differences between such definitions related to financial and legal doctrine and lawmaking as a tort in the budgetary sphere and a violation of budgetary legislation. A conclusion is made about the advisability of normatively consolidating the concept of «budget violation» instead of the currently used terms «budget violation» and «violation of budget legislation».