Anotace:
The article reveals the peculiarities of the relationship and differences between financial and legal liability and other types of legal liability. It is noted that legal liability has the same properties as normativity, and the normativity of legal liability, like the normativity of law, includes the possibility of state coercion. It is established that legal liability is determined by current legislation and is incurred for misdemeanours or crimes, i.e. for unlawful acts which a person commits intentionally or negligently and which are prohibited by law and are under the threat of punishment. The author establishes that all types of legal liability are exercised based on a regulatory structure, which is a unity of substantive and procedural legal provisions. It is found that bringing to financial and legal liability does not exclude simultaneous bringing to other types of legal liability. It is emphasised that constitutional liability can be defined as constitutional relations based on state (or equivalent social) coercion, which arises from the moment of committing a constitutional violation and which the perpetrator (offender) must bear. It is stated that the interaction of financial and legal liability and criminal liability is functional, which means that the rules of the criminal and financial and legal liability regime regulate and protect currency, taxes, banking security, etc. The author emphasises that the connection between financial and civil liability can be traced in several directions. Still, financial and legal liability does not contribute to the protection of private property relations. It is found that there is a close connection between financial and administrative liability, the standard features of which are publicity, inequality of parties, simplified procedure for imposing a penalty, etc. The prospect of further research in this area is to study the essence, principles, features, functions and peculiarities of financial and legal liability in Ukraine.