HISTORICAL AND LEGAL ANALYSIS OF ADMINISTRATIVE LIABILITY FOR VIOLATION OF FINANCIAL CONTROL REQUIREMENTS

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HISTORICAL AND LEGAL ANALYSIS OF ADMINISTRATIVE LIABILITY FOR VIOLATION OF FINANCIAL CONTROL REQUIREMENTS

Journal Title: «Приватне та публічне право» - Year 2017, Vol 3, Issue

Abstract

The article is focused on the historical and legal analysis of the implementation and application of administrative liability for violation of financial control requirements in Ukraine. The author has studied legislation that implemented the obligation to declare incomes by individuals authorized to perform functions of the state and local self-government, as well as administrative liability for violating these requirements in the period from 1993 to 2017. It has been found out that mandatory declaration of incomes of state officials was for the first time in the legislation of Ukraine foreseen in the Art. 13 of the Law of Ukraine “On State Service” dated from December 16, 1993, but for the violation of this law there was only disciplinary liability. The next step of the legislator in combating illegal enrichment of officials was the Law of Ukraine “On Combating Corruption” dated from November 5, 1995. Administrative liability was imposed for the first time in Ukraine for the violation of anticorruption financial control’s requirements. Based on the analysis of the legal composition of the offense and the history of “liberalization” of anti-corruption legislation, the author has concluded that the country’s government had no political will in relation to the actual fight against corruption in the period from 1993 to 2011. It has been established that with the adoption on April 7, 2011 of the Laws No. 3206-VI “On the Principles of Preventing and Counteracting Corruption” and No. 3207-VI “On Amendments to Certain Legislative Acts of Ukraine Regarding Liability for Corruption Offenses” there was a significant weakening of administrative liability for violations of financial control requirements by abolishing the liability for entering information in the declaration that was completely or partially untrue. Thus, the liability for violating the requirements in regard of providing information that was required to ensure anti-corruption financial control was not only strengthened, but, on the contrary, was largely weakened. Analysis of the current legislation – the Law No. 1700-VII “On the Prevention of Corruption” and the new edition of the Art. 172-1 of the Code on Administrative Offenses of Ukraine allowed to conclude that the Art. 172-1 of the Code on Administrative Offenses of Ukraine was set out in a new wording, which did not impose administrative liability for not submitting a declaration, rather such actions were criminalized in the Art. 366-1 of the Criminal Code of Ukraine “Declaration of Inaccurate Information”. In fact, from April 26, 2015 administrative liability for not submitting declaration of persons authorized to perform the functions of the state was abolished, whereas criminal liability for such actions was established only for not submitting declarations under by the Law “On Prevention of Corruption”. Thus, non-compliance with systematic rules in the formulation of legal norms led to the formation of a legal vacuum that resulted to the abolition of administrative liability since April 26, 2015 for the committed till that time violations of the rules of financial control in the form of failure to submit declarations.

Authors and Affiliations

Г. В. Лученцов

Keywords

EP ID EP444616
DOI -
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