Ответственность за правонарушения в области охраны и использования земель
The article devoted the problem of fiscal responsibility. The author defines the place of fiscal responsibility in financial law, its relationship with the financial responsibility and legal liability. Revealed the difference of liability for violations of budget legislation, which can be installed criminal, administrative and civil law, and fiscal responsibility, which is special and has the character of security measures aimed at implementation of the budget.
Identifying the object of the offense as a ground of responsibility in enforcement proceedings allows to determine its place in the legal system, to establish links with other elements of the relevant legal regime. The uniform normative task of enforcement is the correct and timely execution of acts of specialized agencies. In the article author examines in detail the object of legal wrongdoing in enforcement proceedings and comes to the conclusion that despite the necessity to secure of authority of public body, which issued the document, which is the subject for enforcement, for example the court decision, the interests of the particular creditor, but not public interests, comes to the foreground. Based on the submission above some practical conclusions are made regarding the possible future development of the system of enforcement (including liability measures), ensuring the balance of interests of debtor, creditor and state in contemporary enforcement proceedings. The author draws attention to examples of the implementation of various approaches in Russian legislation; considers the principles in force in the field of enforcement proceedings and their implementation.