Отличие денежных обязанностей от денежных обязательств: финансово-правовой аспект

Abstract

Analyzing one of the key forms of financial and legal liability — monetary responsibilities, the author explores the relationship between such legal categories as responsibility and obligation. For these purposes, the author makes a comparative assessment of the essential characteristics of monetary responsibilities established by the financial and legal norms and monetary obligations. On closer inspection, it becomes obvious that, primarily, civil law duties, being the most doctrinally and legislatively developed legal institution, should become the object of comparison. The article reveals differences between monetary responsibilities and monetary obligations on the grounds of their origin, subject matter, the nature of arising relationship and the date of termination. Among the key features that distinguish monetary responsibilities from monetary obligations there are extra contractual nature of their occurrence, mandatory participation of a public legal institute (in behalf of whom the execution is exercised and who is vested with the power in relation to the party liable), the impossibility of replacing the members, the public purpose of occurrence, the imperative nature of the definition of the duty and the date of its termination as of the moment of proper execution of the will by the party liable aimed at the termination of the duty.