Konstantinov O. Criminal responsibility for the publication of regulatory acts that reduce budget revenues or increase budget expenditures contrary to the law

This dissertation is a comprehensive scientific monographic study of issues of criminal responsibility for the publication of regulatory acts that reduce budget revenues or increase budget expenditures contrary to the law. A research of theoretical, methodological and legal principles of the subject of research has been done. The historical analysis of the legislation of Ukraine and comparative study of norms of Criminal Codes of foreign countries with regard to criminal responsibility for the publication of regulatory acts that reduce budget revenues or increase the budget expenditures contrary to the law has been accomplished. Objective and subjective features of the body of criminal offense stipulated by Art. 211 of the Criminal Code of Ukraine, peculiarities of their separation from adjacent criminal offenses have been highlighted. Suggestions to improve criminal responsibility for the publication of regulatory acts that reduce budget revenues or increase budget expenditures contrary to the law as well as recommendations on the practice of its application have been formulated.