State budget and responsibility for its misappropriation: historical and legal aspect

The article reveals the main stages of legislative regulation of budgetary relations in Russia during the monarchical period (before 1917) in relation to responsibility for its misapplication in the historical aspect (modern terminology is used for ease of research). The relevant legal acts are analyzed, as well as scientific works that address this issue. It is noted that at the systemic level, the state budget of Russia began to be formed only from the beginning of the 19th century. Responsibility for financial violations was envisaged at earlier stages of Russian legal history, but at the same time, the misuse of budget funds was not singled out as an independent offense, and responsibility for violations in the financial sphere occurred under other offenses (theft, fraud, embezzlement, misappropriation, abuse of office).