The place of financial administrative sanctions in the system of public liability
Abstract
The article is devoted to clarifying the place of financial administrative sanctions among other sanctions in public law which constitute a single ‘right of responsibility’. Financial administrative sanctions are a widespread phenomenon, as they allow the states to respond promptly to violations of public order, while increasing budget revenues. The purpose of the article is to find out whether there is a single ‘right of liability’ and what exactly it includes; to establish how certain types of public law liability are distinguished from each other, in particular, to characterise the difference between financial administrative sanctions and criminal law sanctions; and to find out the extent to which criminal law guarantees are extended to the system of financial administrative sanctions. The article provides a rationale for the existence of a single ‘right of liability’, which is divided into two branches based on the criterion of the subject of liability - criminal liability and administrative sanctions. The authors compare financial administrative sanctions and criminal sanctions by the subject and substantive criteria. The authors substantiate the view that criminal law guarantees should be applied when imposing financial administrative sanctions on a person. The study is based on the current state of legal doctrine, and therefore the article is of a theoretical nature. The results of the study make it possible to determine the true legal nature of financial administrative sanctions and can be used to develop concepts of legislative acts, as well as in law enforcement.
Keywords: administrative sanction, criminal law guarantees, financial responsibility, gravity of an offence, procedure for applying a sanction, public law responsibility, ‘right of responsibility’, severity of a sanction.
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DOI: https://doi.org/10.15408/jch.v13i2.48668
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