Lapina M.A., Karpukhin D.V. Construction of crimes and state coercive measures in administrative and budget legislation

Abstract: The development of administrative legislation has led to the formation of detached branches of Russian legislation – financial, tax, budget, and tariff. Therefore, the corpora delicti of corresponding crimes were included in the codified legal acts – Budget Code of the Russian Federation, Tax Code (chapter 1). This article is aimed at carrying out of comparative analysis of regulations, introducing juridical responsibility for offences in budget sphere, provided by Code of Administrative Offences and Budget Code of the Russian Federation; and at formulation of particular ways of state coercive measures regulation as they are provided by the existing legislation. The methodology of the research is based on the up-to-date achievements of epistemology. The authors use the general philosophical, theoretical methods, dialectics, the system approach, analysis, synthesis, analogy, deduction, observation, modeling, the traditional juridical methods (formal-logical), and the methods which are used in special sociological research (the statistical method, expert evaluations, etc.). The authors of the article fully share the point of view that has formed in Russian science of administrative law about the administrative legal nature of budget enforcement measures, which are applied by “financial institutions and institutions of the Federal Treasury (their officials) on the grounds of notification about budget enforcement measures application by the body of state (municipal) financial control” (art. 306.2 part 1 BC of the Russian Federation). Study of the problem of correlation of budget and administrative enforcement measures seems to be of a big importance. Budget enforcement measures are provided by part 2 article 306.2 of Budget Code of the Russian Federation.

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