Abstract

The article examines the types of budget violations and measures of responsibility for their commission. The budgetary legislation of the Russian Federation identifies four types of budget violations. At the same time, it is noted that the compositions of administrative offenses in the budgetary sphere are identical to the compositions of budget violations set forth in the Budget Code of the Russian Federation. In addition, liability for budget violations is regulated by the Budget Code and Criminal, Civil, Administrative Offenses Codes of the Russian Federation, which confirms an integrated approach to studying the issue raised.

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