OBJECTIVE SIGNS OF ADMINISTRATIVE OFFENCES IN THE FINANCIAL SECTOR

The article, based on the analysis of current legislation, scientific sources and law enforcement practice, defines the general, generic and direct objects of administrative offenses in the field of finance. The latter, in a general sense, should be understood as social relations that arise in the process of financial and economic activity, are regulated by the norms of financial, economic, tax law, as well as social security law and are protected by administrative liability measures provided for by the current administrative tort law of Ukraine. Determining the object of a specific administrative offense in the field of finance makes it possible to identify which social relations are subject to encroachment – regulated by the norms of financial, economic, tax law or social security law. At the same time, the author notes that for the correct qualification of offenses in the field of finance, the characteristics of their objective side are important. In administrative law theory, it is considered as an external manifestation of unlawful behavior that exists in objective reality in the form of specific forms of offenses. The objective side of an administrative offense in the field of finance is determined by a set of features enshrined in the disposition of the relevant norm of Chapter 12 of the Special Part of Section II of the Code of Administrative Offenses. These features characterize the external side of an unlawful criminal act and are mandatory for its qualification as an administrative offense in the field of finance. Attention is focused on the fact that establishing the objective side of an administrative offense in the field of finance is important for determining it as a simple or complex administrative offense, as well as for clarifying the features of the legal structure. Depending on the presence or absence of harmful consequences for the object of the encroachment, the legal structure of the offense can be formal, material or formal-material.