Ivanskiy A. Financially legal responsibility in modern Ukraine: theoretical research

General theoretic questions concerning state compulsion and legal responsibility as base categories of financially legal responsibility are explored. There is also carried out the research of principles and functions of financially legal responsibility, its intercommunication and differences with other types of legal responsibility. Special attention in this aspect is paid to differentiation between administrative and financially legal responsibility. Research of presumption and fictions in the field of financially legal responsibility occupies separate place among theoretical revisions. Maintenance of financial offence, financially legal sanction, judicial form of financially legal responsibility is exposed. It was pointed out, that the judicial presumption of innocence in the financial legislation of Ukraine should correspond to the legal industry regulation method and directed on the identical target. The concrete directions of perfection of financially legal responsibility legislation are offered. Special atten-tion is focused on the fact, that modern condition of financial law doctrine and finan-cial legislation is characterized by lack of necessary understanding and legal regula-tion of fundamental basic categories, principles and other essential elements of finan-cially legal responsibility. The author points out the necessity in the development of the united legal act which would define basic categories and general principles of the state financial activity and financially legal responsibility in peculiar.