Фінансова санкція як родова та видова конструкція

The relevance of the research topic is determined by the analysis of the problems of responsibility for the consequences of the circulation of public funds and the grounds for the application of fines. If the trend of using these means in civil-law regulation is absolutely clear and stable, then certain contradictions are connected with the application of fines in the regime of economic-law regulation. The purpose of the article is to evaluate tax control measures that reflect the specifics of the application of financial sanctions depending on the specifics of industry regulation. Achieving the set goal is based on identifying the basic principles of clarifying the legal nature of the financial sanction and detailing the specifics of its application depending on the subject area of ​​individual industries. Elucidation of the nature of a certain complex structure - "administrative-economic fine" - is of particular importance. The latter has become very widely used in the regulation of relations in the sphere of circulation of financial resources. The research uses a broad approach to the analysis of methods of scientific knowledge. The system method is implemented in the assessment of the grounds for the existence of a single system of financial sanctions regardless of the specifics of a separate industry. A similar system consists of variants of fines that are applied in criminal, administrative, financial, civil, economic law. A corresponding continuation of the system method is the method of comparative analysis. Applying it in the work, attention is focused on common features that express the nature of the fine and the specifics of its application depending on the specifics of the subject regulation of each industry. The reconciliation of the grounds for calculation and the nature of fines depending on the industry regulation is studied. Variants of harmonizing the legislation regulating the occurrence of adverse consequences in the form of the application of a fine during the consideration of disputes with the participation of a subject of authority are considered. It is emphasized that there are no grounds for determining adverse consequences for the payer based on the complex design of inter-branch regulation, namely the application of the design of "administrative-economic fine". The level and availability of scientific studies related to the generalization of the procedure for calculating fines in the regime of private and public regulation, as well as the state of judicial practice in resolving similar disputes, were analyzed. On the basis of the conducted research, conclusions were drawn and recommendations were made regarding the application of financial sanctions both within certain industries and at the border of public and private regulation.