The author examines the legal responsibility, which is inextricably linked with the need to comply with regulations, rules of conduct, submission, harmonization of their behavior with the objective laws of nature and society. If there is no need to comply with any rules, regulations, then there is no responsibility. Legal requirements are formulated in the form of legal obligations in the form of specific or general legal relations. Different approaches to understanding the concept of legal liability are analyzed, and three main groups are identified: supporters of the so-called "negative" legal liability, which link legal liability only with the commission of an offense; supporters of positive legal responsibility, who base their position on the fact that legal responsibility is focused not only on the past, but also on the current and future behavior of the subject of legal relations; scholars who consider legal liability not only as negative (retrospective) and positive (prospective), but as a holistic legal phenomenon with different forms of implementation. Based on the analysis of the professional legal literature, the existence of several main areas in understanding the legal nature and structure of financial and legal liability is proved. Some scholars consider financial and legal liability to be an independent type of legal liability; others believe that it is a kind of administrative responsibility; the third group of specialists determines the tax, budget, currency liability in the system of financial and legal liability. It is substantiated that the legal responsibility of officials (authorized persons) of the subjects of public relations for violation of the established procedure is a consequence of their negligent performance or non-performance of official duties. The legal institution of liability is a mandatory element of the mechanism for regulating legal relations, as it directs the actions of all entities (including authorized persons of regulatory authorities) to lawful conduct.
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