SOME LEGAL ASPECTS OF FINANCIAL LIABILITY FOR VIOLATIONS OF UKRAINE’S BUDGET LEGISLATION

Abstract

Particular attention is paid to analysing the mechanisms for holding parties accountable and ways of improving the effectiveness of budgetary control. Research methods: the study employed general scientific and specific legal methods, including analysis, synthesis, and systemic-structural and comparative legal approaches. The application of the formal legal method enabled an examination of the content of budgetary legislation, as well as an identification of the specific features of its practical application. In addition, the method of generalisation was used to formulate theoretical conclusions and proposals. Results: the study found that financial liability for breaches of Ukraine’s budgetary legislation is multifaceted and incorporates elements of public law enforcement. Key issues regarding the practical application of the relevant provisions have been identified, in particular the insufficient effectiveness of control mechanisms and enforcement measures. The need to improve legal regulation in this area has been substantiated with a view to enhancing discipline in budgetary legal relations. The discussion of the research findings indicates the existence of systemic shortcomings in the mechanism for enforcing financial liability for breaches of Ukraine’s budgetary legislation. In particular, the effectiveness of budgetary control and the coordination of actions by the competent authorities remain problematic. At the same time, there is a growing need to improve the regulatory framework and enhance the quality of law enforcement practices. The proposed approaches may contribute to strengthening financial discipline and ensuring the proper functioning of the budgetary system.