Gogin, A.A. The subjective element of offences in the Russian fi nancial law.

Abstract: As the author of this article points out, the factual responsibility for non-guilty actions still exists. It is usually camouflaged by criminal legal prohibitions of socially useful activities, "rubber" definitions of crimes, political and ideological basis for guilt and means of practical application of this concept. The author of this article studies the problems of guilt and such aspects as material dependence. The author studies above-mentioned problems within the context of financial legislation.