Sikors'ka I. Legal responsibility for budget law infringement.

-в сфере практической деятельности участников бюджетного процесса при выявлении бюджетных правонарушений, анализе причин их совершения, применении соответственных мер влияния; -в учебном процессе при подготовке соответствующих разделов учебных пособий и учебников по курсу "Финансовое право". The purpose of the dissertation is to clear up the general principles of legal responsibility for budget law infringement, specify theoretical conclusions and suggestions on improving of legal documents taking into account the achievements of legal sciences, Ukrainian legislation and the practice of their implementation. The subject of the research is social relations arising as a result of budget law infringement. The object is the legal documents regulating responsibility for budget law infringement. The methods of the research are dialectical, comparative and legal, system and structural, formal and dogmatic (special and legal). Innovations: -the notion "budget infringement is elaborated on as actus reus of individuals or legal parties concerning budget law infringement; -new juridical evaluation of the structure of budget infringement, its components, characteristic and distinctive features is given; -the notions "budget infringement" and "infringement of budget law" are classified; -necessity of legal implementation of the notion "finance infringement" as the act of the subjects of finance legal relations that coused budget law infringement is provided; -the notion "finance and legal responsibility" is defined as protection legal relations provided by state compulsion; -legal marking out of the notions "finance and legal sanction" and "finance sanction" is suggested; -correlation between finance and legal responsibility and other kind of responsibility is set up; -the proposals to the Budget Code of Ukraine and other legal documents regulating budget relations and responsibility for budget law infringement are suggested. Practical aspect of the dissertation. It can be used: -in the scientific and research fields for further elaboration of the problems of finance infringement; -in lawmaking process with the purpose of improving of current legislative system and for drawing up the bill "On State Control on keeping within budget law and responsibility for budget infringement"; -in the budgetary - practical sphere while revealing budget infringement and analyzing the reasons of its commiting and implementation of corresponding methods; -in the educational process at preparing and delivering the course "Finance Law".