The current system of liability in the field of investment activity is considered in the article. It is proved that the legal institute of liability is an obligatory element of the mechanism of legal regulation of investment relations, as it directs the actions of all subjects of investment activity to lawful behavior. Attention is paid to the peculiarities of the legislation that determines the procedure for investment activities; legal liability in the field of investment law is considered as a complex legal phenomenon, that is, the legal obligation to comply with the requirements of investment law, which is implemented in lawful behavior of the subjects of investment activity, which is encouraged or approved by the state, and the legal relations that arise between the state in the face of regulatory authorities and the violator (subject of investment activity) of the requirements contained in the norms of law, as a result, there may be negative consequences for the subject of the offense in the legally prescribed procedural form. Various scientific positions on the grounds of legal liability have been studied, which allowed to divide the approaches of scientists to understanding the concept of legal liability into three main groups: 1) supporters of the so-called "negative" legal liability, who connect legal liability only with the commission of an offense; 2) supporters of positive legal liability, who base their position on the fact that legal liability is focused not only on the past, but also on the current and future behavior of the subject of legal relations; 3) scientists who consider legal liability not only as negative (retrospective) and positive (prospective), but as a holistic legal phenomenon with different forms of implementation. The types of legal liability for violation of the established procedure of investment activity are considered, which gives grounds to believe that the main specificity of liability for violation of investment legislation is its compensatory-punitive nature, because the content of the compensatory component lies in the necessity to compensate for the damage caused by illegal actions of officials of state financial control bodies. It is highlighted that officials of state financial control bodies who have violated the established procedure for investment activities, in addition to compensation and payment of penalties, are subject to administrative or criminal liability (for example, deprivation of the right to hold a certain position, etc.), and therefore, depending on the nature of the committed offenses, they can simultaneously bear several types of legal liability.
1. Blikhar M.M. (2017). Finansovo-pravova vidpovidalnist pry zdiysnenni investytsiynoi dialnosti. Visnyk Natsionalnoho universytetu "Lvivska Politekhnika". Seriia: "Yurydychni nauky" [Scientific Bulletin of National University «Lviv Polytechnic». Series: Law Sciences] Issue 865, pp. 169-176. Available at: https://doi.org/https://doi.org/10.23939/law2017.865.169. https://doi.org/10.23939/law2017.865.169 2. Hospodarskyi kodeks Ukrainy No 436-IV. (2003). Available at: http://zakon3.rada.gov.ua/laws/show/436- 15. 3. Eckert, Julia & Knöpfel Laura. (2020). Legal responsibility in an entangled world. Journal of Legal https://doi.org/10.3167/jla.2020.040201 Anthropology, 4(2), 1-16. Available at: https://doi.org/10.3167/jla.2020.040201. https://doi.org/10.3167/jla.2020.040201 4. Kerivni pryntsypy z audytu derzhavnykh finansiv (2003). Zbirnyk bazovykh dokumentiv INTOSAL: Proekt PROON z vryaduvannya "Dobrochesnist na praktytsi". 5. Machado, Andreia & Correia, Antonio. (2020). Corporate Ethics and Social Responsibility. International Journal of Humanities and Social Science, 25(6). Available at: https://doi.org/10.9790/0837-2506052637. 6. Orlyuk O.P. (2010). Finansove pravo: akademichnyi kurs. Pidruchnyk. Yurinkom Inter. 7. Podatkovyi kodeks Ukrainy 2755-VI. (2010). Available at: http://zakon2.rada.gov.ua/laws/show/2755-17. 8. Pro derzhavnu sluzhbu: Zakon Ukrainy № 889-VIII. (2015). Available at: http://zakon3.rada.gov.ua/laws/show/889-19. 9. Pro investytsiynu diyalnist: Zakon Ukrainy 1560-ХІІ. (1991). Available at: http://zakon5.rada.gov.ua/laws/show/1560-12. 10. Pro zatverdzhennia poriadku zupynennia abo prypynennia investytsiynoi diialnosti pry porushenni sanitarnoho zakonodavstva: nakaz Ministerstva okhorony zdorovia Ukrainy № 65. (1995). Available at: http://zakon5.rada.gov.ua/laws/show/z0132-95. 11. Rishennya Konstytutsiynoho Sudu Ukrainy №7-pn/2001. (2001). Available at: https://ccu.gov.ua/docs/430. 12. Savchenko L.A. (2008). Pravovi osnovy finansovoho kontrolyu. Navchalnyi posibnyk. Yurinkom Inter. 13. Tatsiy V.Ya. (2016). Velyka ukrainska yurydychna entsyklopedia. Pravo. Vol.3. 14. Torelli, R. (2021). Sustainability, responsibility and ethics: different concepts for a single path. Social https://doi.org/10.31219/osf.io/hb92c Responsibility Journal, 17(5), pp. 719-739. Available at: https://doi.org/10.1108/SRJ-03-2020-0081. https://doi.org/10.1108/SRJ-03-2020-0081 15. Tsyvilnyi kodeks Ukrayiny № 435-IV. (2003). Available at: http://zakon2.rada.gov.ua/laws/show/435- 15. 16. Shemshuchenko Yu.S. (1998). Yurydychna entsyklopedia. Vol. 1. Ukrayinska yurydychna entsyklopedia. 17. Yakymchuk N.Ya. (2008). Pytannya isnuvannya byudzhetno-pravovoyi vidpovidalnosti. Visnyk Natsionalnoi akademii prokuratury Ukrainy [Scientific Bulletin of National Prosecutor's Office of Ukraine] Issue 2, pp. 79-84. Available at: http://www.visnyknapu.gp.gov.ua/ua/arhiv-nomeriv.