CONCEPT, CLASSIFICATION AND FEATURES OF FINANCIAL OFFENSES

The article examines the concepts, classification and features of financial offenses. It is noted that financial law influences public relations, establishing rights and obligations between the parties involved and ensuring their implementation through possible state legal restrictions on the planned formation, distribution and use of centralized and decentralized resources by the state. It is noted that the objective side of a financial offense is a set of signs established by financial and legal norms that characterize the external expression of illegal behavior and are sufficient to qualify the action as a financial offense. It has been stated that financial offenses are one of many offenses; the definition of financial offenses should contain both general and specific features inherent in all offenses. It is noted that the subject of financial offenses are certain legal relations that are protected by the rules of financial law and guaranteed by financial and legal responsibility. It has been established that the legal composition of financial offenses reveals its specificity and differences from the structure of other types of offenses in that the subjects of crimes can be not only individuals, but also legal entities. It was found that the basis for identifying a financial offense as an independent legal offense, first of all, may be the details of financial legal relations that are the subject of the offense. It has been revealed that the signs of a financial offense must be regulated by law, and the qualification of illegal actions, that is, the analysis and comparison of illegal actions with the requirements of legal norms, allows us to conclude that there are signs of a financial offense in the subject's behavior. It has been noted that the presence of a financial offense is the basis for recognizing the act as financial, which is the basis for the application of financial and legal sanctions, i. e. manifestations. In the future, we recommend studying the features of control in the field of preventing financial crimes.