RESPONSIBILITY FOR VIOLATIONS OF FINANCIAL LEGISLATION OF UKRAINE IN THE SYSTEM OF LEGAL RESPONSIBILITY

The article examines the peculiarities of responsibility for violations of financial legislation of Ukraine in the system of legal responsibility. It is noted that the issue of financial-legal responsibility is one of the most debated issues in Ukrainian legal science. The problem of distinguishing financial and legal responsibility from other types of legal responsibility, especially administrative, is particularly acute. Signs of violation of financial law have been identified. Legal obligations that provide for financial responsibility are highlighted. It is noted that violation of the established rules of conduct in financial relations involves bringing the culprits to financial responsibility. It was found that a sign of financial and legal responsibility is the presence of a social basis, which consists in the need to protect the population in the financial sphere. It was revealed that financial liability arises for violation of the provisions of financial-legal norms and is a form of implementation of coercion by state authorities, which consists in the application by specially authorized state bodies to violators of the sanctions provided for by law. It was established that responsibility for violation of financial legislation has a social basis, that is, the need to protect social relations in the financial sphere. It was determined that financial responsibility for violation of financial law is a form of state coercion arising from violation of the provisions of financial and legal norms and consists in imposing sanctions by specially authorized state bodies on violations provided for by law. It is noted that responsibility for violation of financial law is a form of implementation of state coercion arising from violation of the provisions of financial and legal norms, and consists in the application by specially authorized state bodies to violations of sanctions provided for by law. It was found that financial and legal responsibility is an important institute of financial law, which is characterized by all manifestations of legal responsibility. The prospect of further research in this direction is the study of the signs and functions of financial and legal responsibility.