финансово-правовая санкция

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.

In article theoretical and practical questions of involvement of the credit organizations to financial responsibility for offenses in the sphere of bank activity are considered. Among the coercive measures of influence applied by Bank of Russia on the basis of the current legislation, a number of financial and legal sanctions is allocated. Author gives the understanding of concept of financial responsibility of the credit organizations for violations in bank activity.