Financial responsibility of the state: a comparative analysis of the European countries’ approaches in peacetime and wartime
Responsabilidad financiera del estado: un análisis comparativo de los enfoques de los países europeos en tiempos de paz y de guerra
Resumen
El objetivo del artículo fue desvelar la esencia de la responsabilidad financiera del Estado dentro de un análisis comparativo de los planteamientos de los países europeos, en tiempos de paz y de guerra. La complejidad del tema condujo a la aplicación compleja de métodos de investigación, en particular: análisis dialéctico, sistémico, comparativo, análisis sinérgico, normativo y lógico, síntesis. Se estudio la práctica de la implementación de la responsabilidad del Estado de algunos países europeos y asiáticos y se concluye que esta se había establecido particularmente en tiempos de paz. De cualquier modo, se afirma que dicha experiencia de finanzas publicas también podría ser útil en las realidades ucranianas de reconstrucción y recuperación. También se examinaron los instrumentos jurídicos ucranianos relativos a la responsabilidad financiera del Estado y se investigaron las decisiones judiciales respectivas. Entre otras cosas se concluye que, la responsabilidad patrimonial de los sujetos de la Administración Pública y de sus funcionarios o empleados, ha de entenderse en términos de indemnización de daños y perjuicios por ilícitos en forma de decisiones o actuaciones que condujeron a la vulneración o desconocimiento de los derechos e intereses legítimos de los pagadores.
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