FISCAL OFFENCES AS A BASIS OF LIABILITY UNDER THE CURRENT LEGISLATION OF UKRAINE
DOI:
https://doi.org/10.15407/econlaw.2016.01.019Keywords:
offence, characteristics of the offence, fiscal offence, signs of fiscal offences, the diversion of budgetary fundsAbstract
In the article the concept of the offense and clearly formed its major features. Analyzed signs of budget offences. Investigated the wrongfulness, danger to society, the guilt and punishability of the offence. Based on the analysis of these features of the proposed author’s definition of "fiscal offence", and the peculiarities of responsibility for it. It is proved that the implementation of the sanctions for fiscal offences can be made only by the subject’s budget law and based on applicable fiscal legislation.
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