Responsibility for offenses in the field of use of extra-budget target funds

Abstract

The scientific article states that the construction of the welfare state involves the creation of certain conditions within which the socioeconomic rights of man and citizen are ensured. The purpose of the study is to implement the characteristics of liability for offenses in the use of extra-budgetary trust funds. It is emphasized that the further development of Ukrainian statehood and the establishment of Ukraine as a welfare state is directly related to the reform of the public finance system in general and the system of extra-budgetary trust funds in particular. It is emphasized that the availability of financial resources determines the level of efficiency of the model of socially and economically developed state. It is established that the misuse of budget funds is their spending for purposes that do not meet: 1) the budget purpose established by the law on the State Budget of Ukraine (decision on the local budget); 2) the directions of use of budget funds specified in the passport of the budget program or in the order of use of budget funds (including the procedure and conditions for granting subventions); 3) budget allocations (budget schedule, budget, plan for the use of budget funds). It is determined that the existence of the state itself is possible due to the accumulation of funds owned by the state and territorial communities and the formation of public funds. The list of grounds for recognizing a certain act as an offense in the field of using the resources of these funds also needs to be detailed and appropriate: for example, recognizing the use of funds for other types of social benefits (eg funeral benefits) or pensions in unreasonably increased size, etc. Improving the regulatory framework in terms of legal liability of extra-budgetary trust funds will not only optimize this area, but also have a positive impact on the formation of Ukraine as a welfare state that provides decent living conditions for its citizens.