Ознаки фінансового правопорушення як військового

Abstract

Досліджено сутність фінансового правопорушення в умовах війни в Україні, зміст якого відповідно до доктринальних підходів пов’язують із порушенням фінансового законодавства. Проаналізовано місце відносин щодо фінансово-правової відповідальності в системі фінансово-правових відносин. З’ясовано загальні та спеціальні ознаки і властивості фінансового правопорушення й обґрунтовано відмінності фінансового правопорушення від військового фінансового правопорушення. Сформульовано авторське визначення поняття «військове фінансове правопорушення» як порушення фінансового законодавства щодо формування, розподілу та використання публічних фінансових ресурсів, спрямованих на організацію військової служби та виконання військового обов’язку.

The essence of a financial offense in the conditions of war in Ukraine has been studied, the content of which, according to doctrinal approaches, is associated with violation of financial legislation. The features of a financial offense have been identified, the consideration of which determines the financial security of the country. The place of the financial and legal liability relations in the system of financial and legal relations has been analyzed, and it has been determined that financial offenses differ in specific features which are related to various spheres of financial legal relations, i.e. budgetary, tax, banking and others. The general and specific signs and properties of a financial offense have been identified, and the differences between a financial offense and a military financial offense have been substantiated. It has been established that the general signs of an offense, such as illegality, damage, guilt, action (inaction), and punishability, acquire economic and legal meaning in financial relations during martial law, as they characterize the activities of authorized competent officials in the formation, distribution, and use of public financial resources allocated by the state for protection and defense. The following special signs of a financial offense in wartime have been defined: the object of financial legal relations is public finances at the disposal of the military; the subject of financial legal relations is participants in financial activities, military personnel; the existence of a distinct type of legal liability – financial and legal. It has been proven that national security and defense depend on the state's ability to counter financial offenses, as it relies on the use of public financial resources, their lawful formation, distribution and use, which requires the recognition of a financial offense in wartime as a military offense and the ability to prevent it from being committed. The author’s definition of the concept of “military financial offense” is formulated as a violation of financial legislation regarding the formation, distribution and use of public financial resources aimed at organizing military service and performing military duty.