Проблемні аспекти адміністративної відповідальності за порушення вимог фінансового контролю

Abstract

Здійснюється аналіз окремих проблемних аспектів адміністративної відповідальністю за порушення вимог фінансового контролю. Розглянуто найбільш вагомі проблеми, які виникають в теорії адміністративного права України щодо відповідальності за порушення вимог фінансового контролю, а також проблем пов’язаних із практикою застосування положень ст. 1726 Кодексу України про адміністративні правопорушення. Здійснено порівняння складу цього правопорушення, із складами відповідних корупційних злочинів, передбачених Кримінальним кодексом України. Запропоновано, з огляду на теоретичні напрацювання у цій сфері, можливі варіанти вирішення визначених проблем, а також можливі напрями удосконалення положень адміністративного права щодо встановлення відповідальності за порушення вимог фінансового контролю. Establishing accountability for violations of financial control requirements has become the state's next step in the fight against corruption. And, wherever, these steps are uncertain, controversial, but they are. The legislature has provided various means of influencing persons who commit corruption or corruption-related acts. Such norms are far from ideal, however, it is obvious that they were never and will never be ideal. Accordingly, the task is to determine the composition of an offense that would not raise questions for either theorists or practitioners seems to be a utopian desire. Therefore, the main task that should be faced by theorists, practitioners, the legislature is to avoid the presence of at least obvious contradictions, conflicts, competition of norms in the provisions of legislative acts. Clearly identify each sign of the offense and, if necessary, provide it with a legal interpretation. However, this is only one of the tasks, and it does not seem to be the main one. In this aspect, it should be noted that the rule of law in the state, including in the area of combating corruption, depends not so much on the quality of the law, but on the legal consciousness of citizens who will not violate its prescriptions. In view of the stated desire of the state to establish an order in the sphere that most illustrates the state in the world and indicates its civilization is a reasonable and right decision. And in this aspect, the level of corruption in the country and, accordingly, its place on the world stage will depend on how clearly the provisions of the law will determine the composition of the relevant corruption offense. The analysis of some problematic aspects of administrative responsibility for violation of the requirements of financial control is being carried out. The most important problems that arise in the theory of administrative law of Ukraine regarding liability for violation of the requirements of financial control, as well as problems related to the practice of applying the provisions of Art. 1726 of the Code of Ukraine on Administrative Offenses were considered. Composition of this offense with the composition of relevant corruption offenses provided for in the Criminal Code of Ukraine were compared. Possible solutions to identified problems, as well as possible ways to improve administrative law provisions for establishing liability for violations of financial control requirements were proposed, taking into account theoretical developments in this field.