CONCEPT, TYPES AND SPECIFICS OF FINANCIAL AND LEGAL SANCTIONS

The article examines the concepts, types and specifics of financial and legal sanctions. It has been established that the regulations that make up the legislation of Ukraine still do not contain a definition of the term «financial and legal responsibility», which only aggravates the relevance of the issue. It is noted that the main purpose of sanctions in the system of financial and legal coercion is the fight against offenses and other undesirable consequences, as well as the protection and further development of public relations in the field of financial activity of the country. It has been established that the purpose of classifying financial and legal sanctions is to clarify their legal characteristics along with other similar measures, determine the functional characteristics of financial and legal sanctions, as well as the proposed calculation methods and determine the details of the legal basis for the application of financial and legal sanctions. The signs of financial and legal sanctions are highlighted. It has been stated that the correct and clear interpretation and theoretical justification of the issue of classification of types of financial and legal sanctions is of great practical importance for the application of financial, administrative and economic law and the implementation of judicial practice in the field of finance and taxation. The content of the concepts «financial penalty» and «financial fine» is considered. The key features of financial and legal sanctions defined by the Tax Code of Ukraine, the Code of Ukraine on Administrative Offenses, the Labor Code of Ukraine and the Budget Code of Ukraine are presented. Attention is focused on the fact that financial and legal liability is provided for by special sanctions, which in content, form and procedure for their calculation differ from liability measures for other types of liability. It is proposed that financial and legal sanctions be understood as an independent measure of financial and legal responsibility applied by the competent authority, which is of a significant nature and in some cases has the following characteristics: it comes into force without the fault of the subject, has a certain procedure for application and has financial and legal force of a restorative nature, which distinguishes it from administrative and criminal sanctions.