Prevention of offenses by means of administrative law in the financial and economic sphere

2022;
: 135-147

https://science.lpnu.ua/law/all-volumes-and-issues/volume-9-number-335-2...
Komarnytska I. Prevention of offenses by means of administrative law in the financial and economic sphere

1
Lviv Polytechnic National University, Institute of Jurisprudence and Psychology

The purpose of this article is to obtain results in the application of scientific analysis of theoretical-methodological and administrative-legal principles of prevention of offenses in the financial and economic sphere by means of administrative law. The scientific basis of the study of prevention of offenses in the financial and economic sphere by means of administrative law is presented. It reflects the trends of scientific research to determine patterns, ways of forming and constructing theories and statements, the system of modern knowledge about the peculiarities of the financial and economic sphere, the specifics of delicts in the financial and economic sphere, features of prevention of financial and economic offenses, etc., and covers several groups of scientific intelligence. The author's approach to defining the concept of prevention of administrative offenses in the financial and economic sphere as a multilevel system of social, special, individual measures aimed at identifying the causes, conditions of administrative offenses, encroaching on the regulation of mobilization (formation), distribution (redistribution), use of centralized and decentralized funds, formation, consideration, approval, amendments, budget execution, payment of taxes and other mandatory payments, customs tariff regulation and movement of goods across the customs border, the functioning of banking structures, the banking system in general, organizational- economic, industrial relations, property relations, the functioning of the entire economic mechanism of the state, economic security, stability of economic and legal regulation of social relations, financial and economic rights and legitimate interests of individuals and legal entities.

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