ADMINISTRATIVE OFFENCES IN THE FINANCIAL INDUSTRY

Abstract

In the article, the author considers the concept and provides a classification of administrative offenses in the field of finance. Attention is drawn to the fact that the number of offenses in the relevant field poses a serious threat to the sustainable financial security of Ukraine. It is noted that such offenses are an unlawful, guilty act (action or inaction) that encroaches on public relations that arise between the state, individuals and legal entities in the process of their carrying out financial and economic, financial and credit and other finance-related activities for which administrative liability is provided.The author explains the need to separate into a separate Chapter (section) all administrative and legal norms that provide for liability in the field of finance, with the simultaneous formation of their subspecies structure.Among the signs of administrative offenses in the field of finance, the following are highlighted: signs that characterize all administrative offenses in the field of finance: the specifics of the object of the offense, which are social relations that arise in the process of carrying out financial activities; acts that are recognized as administrative offenses, liability for which is provided for by the relevant norm of Chapter 12 of the Special Part of Section II of the Code of Administrative Offenses, violate the legislative requirements established by the norms of economic law, financial law, tax law, etc.; are committed by a special subject (officials of state authorities or local self-government bodies); and optional: signs that are inherent only to certain types of administrative offenses in the field of finance: the method of committing an administrative offense in the field of finance; time of commission; occurrence of harmful consequences) causal relationship between the unlawful act and harmful consequences, etc.It is argued that the main features are a key condition for qualifying an act as an administrative offense in the field of finance in accordance with the norms of the Code of Administrative Offenses, while optional features are characteristic only for certain offenses of this category.