К вопросу о финансово-правовой ответственности, безответственности и соотношении с национальной безопасностью

Abstract

The phenomenon of financial and legal responsibility is investigated from the perspective of reflecting the principle of mutual legal responsibility for ensuring national and financial and legal security by public authorities. The article reveals the institutional defects of the legislation, testifying to the declarative nature of mutual responsibility in the field of financial legal relations. The interconnections and dependencies between the responsibility and irresponsibility of the subjects from the standpoint of achieving the goals of national security are determined. At the same time, financial and legal security is interpreted primarily as the right of citizens and legal entities to a fair accumulation, distribution and redistribution of financial flows in the interests of the majority of the country’s population. It has been substantiated that the intersectoral institution of financial and legal responsibility has a number of significant shortcomings, which makes it possible to assert the existence of financial and legal irresponsibility of financial state bodies and their officials at the institutional level, which is expressed in declarativeness and the absence of clear grounds for legal responsibility; the presence in relations of financial and legal responsibility only vertical legal relations based on the requirement of appropriate behavior from citizens and legal entities and the absence of the right to demand from citizens financial and financial and legal security, corresponding to the constitutional goals of the social and legal state.
 The research was carried out with the support of the Russian Foundation for Basic Research (RFBR), project no. 19-011-00083 A “Legal responsibility in the mechanism of ensuring national security”.