мера финансово-правовой ответственности

Introduction. Due to the growing problem of improper fulfillment of tax obligations and incomplete and / or late payment of customs duties and taxes, there is a need in-depth study of fine institution as a way to ensure the fulfillment of tax obligations in tax law, as well as a measure of responsibility for late or incomplete payment of customs duties in the customs law for the proper execution of tax payers, taxes and customs duties corresponding responsibilities. Purpose.

Introduction. The customs sphere is characterized by the use of administrative, criminal, civil, disciplinary, financial responsibility. However, the issue of recognizing the financial and legal as a separate type of legal liability is still debatable. Purpose. The main goal is to analyze the problem of the existence of financial and legal responsibility in Russian law as a whole, as well as in the field of customs. Results. In the Russian customs legislation distinguished sanction, bearing a distinct financial and legal nature.