Генезис и формирование ответственности за нарушение бюджетного законодательства в дореволюционный период (до 1917 г.)
The research is devoted to the origin and evolution of one of the key components of modern Russian law – liability for violation of budget legislation. The author shows the origin of the prototype of this responsibility in Russian Pravda, its evolution in the Sudebniks and Military Articles, the development of this category in The General Regulations of Accounts and The Code of Criminal and Correctional Punishments, as well as its state on the eve of the revolutionary events that occurred in the early twentieth century.
The purpose of the research is to analyze the historical development of responsibility for violation of budget legislation in the pre-revolutionary period, to show its features according to a specific historical period. The work mainly uses historical and legal method to analyze historical documents and research of development of above-mentioned responsibility, as well as the formal-dogmatic method to study the content of laws of the Russian state in the pre-revolutionary period.
It was concluded that the above-mentioned legal category was not properly developed, some of the reasons were analyzed and they were "historical obstacle" for the development of responsibility for violation of budget legislation in the pre-revolutionary period, some historical examples showing disinterest in this development were given. The author draws attention to the fact that the responsibility for violation of budget legislation in that historical period did not receive its corresponding development, and in relation to the pre-revolutionary period of history of financial law, we can only talk about the prototype of this type of responsibility.