ADMINISTRATIVE OFFENSES IN THE FIELD OF PUBLIC FINANCE: A THEORETICAL AND LEGAL ANALYSIS

Abstract

This article is devoted to the study of administrative offenses in the field of public finance. Attention is drawn to legislative regulations that define the types and levels of administrative offenses in the field of public finance; the impact of administrative offenses on the budget process, which serves as the basis for the functioning of public finance, is analyzed. The author’s perspective on understanding administrative offenses in the sphere of public finance as culpable, unlawful acts or omissions by officials or citizens that violate budgetary, tax, currency, or procurement legislation, the subject of which is tangible or intangible assets (property, documents, money, currency assets), which are directly affected by the unlawful act or omission, the object of which is an offense (act) that differs from a criminal degree of public danger, causing minor harm and disrupting the process of effective management of public funds, which poses a threat to the financial stability and security of a country developing under extraordinary conditions. The paper demonstrates the importance of understanding preventive measures of administrative offenses as a targeted effort by government agencies to develop and implement a comprehensive system of preventive measures, based on legal, organizational, and educational tools, aimed at identifying negative challenges and eliminating the causes of violations in the budgetary, tax, and banking sectors, which ensures financial security, resilience, and stability of the financial and economic system, and contributes to preventing losses to budgets at various levels by deterring unlawful actions. It has been determined that such an approach more thoroughly elucidates the essence of the process of preventing administrative offenses in public finance and facilitates the adoption of rational management decisions regarding the adaptation of planned measures. Measures are proposed to prevent administrative offenses in the sphere of public finance, including strengthening control mechanisms for the rational allocation and use of state funds, improving legislative regulations to strengthen administrative liability for violations of financial discipline, and enhancing the financial literacy of responsible officials involved in the processes of managing state cash flows.