Formation and development of the legislation establishing financial and legal responsibility in the budgetary sphere

In article stages of formation of the financial system defining legal responsibility in the budgetary sphere are considered. Contradictions and complexity of use of norms on responsibility for violation of the budgetary legislation are revealed. As a result of the retrospective analysis the revealed miscalculations, mistakes and progressive aspects in formation of the legislative base regulating the explored sphere will allow to define ways of its further improvement.