Применение мер правового принуждения за нарушение финансового законодательства: проблемы теории и практики (Е.Л. Васянина, журнал "Правоприменение", том 7, N 2, апрель-июнь 2023 г.)

Васянина Е.Л. Применение мер правового принуждения за нарушение финансового законодательства: проблемы теории и практики

Е.Л. Васянина - доктор юридических наук, доцент, ведущий научный сотрудник сектора административного права и административного процесса, Институт государства и права Российской академии наук

Выявляются причины, оказывающие негативное влияние на развитие института принуждения в финансовом праве, а также осуществляется поиск нового подхода и эффективного правового инструментария, направленного на упорядочение системы мер государственного принуждения, применяемых к субъектам финансовых правоотношений. Исследуются: альтернативное, в обход действующего законодательства, правовое регулирование отношений в сфере применения мер принуждения; параллельные правовые институты юридической ответственности за нарушение финансового законодательства, а также вопросы упорядочения системы имущественных санкций за финансовые правонарушения. Применение общелогических методов исследования, в том числе анализа и синтеза, формально-юридического и сравнительно-правового метода позволили прийти к выводу о необходимости применения обязательственного метода возложения имущественной ответственности, использование которого позволит создать иной механизм наложения экономических санкций, корреспондирующий риск-ориентированному подходу осуществления контрольно-надзорной деятельности.

Ключевые слова: юридическая ответственность, меры принуждения, финансовое право, финансовые правоотношения, недоимка, штраф, альтернативные конструкции, параллельные правовые институты

Vasyanina E.L. Application of legal enforcement measures for violation of financial legislation: problems of theory and practice

E.L. Vasyanina - Doctor of Law, Associate Professor, Leading Researcher, Sector of Administrative Law and Administrative Process Institute of State and Law of the Russian Academy of Sciences

The subject of the study is the legal norms that fix the procedure for applying coercive measures for violation of financial legislation, as well as doctrinal approaches and concepts on the chosen subject.

The purpose of the article is: firstly, to rethink the leading role of the sectoral approach to the analysis and legal regulation of enforcement measures for violations of financial legislation, the development of which has led to the formation of alternative legal structures for regulating financial relations and parallel legal institutions of legal liability; secondly, in determining effective legal instruments aimed at streamlining the system of measures of state coercion applied to subjects of financial legal relations.

The article examines: alternative, bypassing the current legislation, legal regulation of relations in the field of application of coercive measures; parallel legal institutions of legal responsibility for violation of financial legislation, as well as issues of streamlining the system of property sanctions for financial offenses.

The use of general logical research methods, including analysis and synthesis, the formal legal and comparative legal methods, allowed the author to come to the following conclusions: (1) the emergence of alternative legal structures for regulating coercive measures for violation of financial legislation is caused by a mixture of state functions between federal executive authorities, the reason for which is a deviation from the concept of a three-tier system of public administration; (2) based on an industry approach, the well-established opinion of the legislator to determine the types of legal liability leads to the absence of conjugation of legislative acts in this area and, as a result, to the unreasonable application of legal liability measures, to double liability, as well as to problems in the field of determining the evidence base in cases of financial offenses; (3) as a basis for streamlining the system of coercive measures for violation of financial legislation, it is advisable to take an approach aimed at overcoming the gap between branches of law, the development of which is man ifested in the expansion of the reception of universal legal structures in financial legislation and the application of the obligatory method of imposing property liability, which allows creating a different mechanism for imposing economic sanctions, corresponding to the risk-based approach to the implementation of control and supervisory activities. The application of the obligatory method of imposing property liability should be accompanied by a reduction in the number of fines for offenses in the financial sector, provided for by acts of financial legislation and the Russian Code of Administrative Offenses.

Keywords: legal liability, legal enforcement measures, financial law, financial legal relations, arrears, fines, alternative constructions, parallel legal institutions