GROUNDS AND PROCEDURE FOR EXEMPTION FROM ATTRACTING AND BEARING FINANCIAL AND LEGAL LIABILITY IN UKRAINE

Introduction. Financial and legal responsibility is one of the main categories of financial law and largely determines the place and role of legal regulation of financial relations in the legal system of Ukraine. Purpose. The purpose of the article is to study the grounds and procedure for exemption from attracting and bearing financial and legal responsibility in Ukraine. Materials and methods. The research materials are: 1) the works of Ukrainian scientists who study the issue of financial and legal responsibility; 2) legislative and regulatory acts of Ukraine. The methods of theoretical and methodological analysis, description, systematization, comparison and generalization were used in the research process. Results. It has been established that the Ukrainian legislation provides for various rules governing financial and legal liability. These rules may be included in tax, civil, commercial and administrative law. The main legislative acts regulating these issues are: the Tax Code of Ukraine, the Civil Code of Ukraine, the Commercial Code of Ukraine, the Code of Ukraine on Administrative Offenses, the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”. It has been established that the legal basis for financial and legal liability in Ukraine is the rules established by various legislative acts regulating financial relations. These grounds are found in tax, civil, commercial, administrative law and other legislative acts. It has been established that exemption from attracting and bearing financial and legal liability in Ukraine is regulated by a number of legislative acts, including the procedure for considering cases, determining the circumstances for removing liability and imposing sanctions. It has been established that the legal phenomenon of partial exemption from financial and legal liability consists in reducing the amount of liability or applying mitigating circumstances to the subject of the offense. This could be a reduction in the amount of fines, a deferment, payment installment plan, or another measure. Prospects. In the future, further research should examine the stages of the procedure for exemption from attracting and bearing financial and legal responsibility in Ukraine.