To the question of financial offence and criminal law liability
Автор: Zinurov T.G.
Журнал: Правовое государство: теория и практика @pravgos
Рубрика: Финансовое и бюджетное право. Банковское и валютное право. Налоговое право
Статья в выпуске: 4 (38), 2014 года.
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The article discusses juridical categories such as financial offence and financial and legal liability that are not recognized by some juridical associations. Added by the analysis of normative legal acts containing financial and legal rules and establishing liability for violations of financial laws, justifies the existence of financial offenses differentiated them into specific types depending on the scope of financial activity. The article also provides the relationship between the concepts of breach of financial regulations and financial offenses. Further, the author shows the relationship between the offense and the financial liability of the financial indicating that for the fiscal offense is only possible financial and legal responsibility, and for violations of financial laws, except for the financial liability and responsibility imposed by the normative legal acts of other branches of the law and the fact that nature of the offense, including financial, is determined in the first place, the industry affiliation of a normative legal act establishing responsibility for it. Thus, besides the traditionally existing types of offenses and responsibility must also talk about financial crimes and financial liability.
Offence, liability, financial offence, financial and legal liability, financial legislation
Короткий адрес: https://sciup.org/142233691
IDR: 142233691