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
Keywords:
financial policy, legal order integration, socio-technological globalization, martial law, public administration
Abstract
The aim of the article was to unveil the essence of the financial responsibility of the State within a comparative analysis of the approaches of European countries, in times of peace and war. The complexity of the subject led to the complex application of research methods, in particular: dialectical, systemic, comparative, synergistic, normative and logical analysis, synthesis. The practice of the implementation of State responsibility in some European and Asian countries was studied and it was concluded that it had been established particularly in times of peace. However, it is argued that such experience of public finance could also be useful in the Ukrainian realities of reconstruction and recovery. Ukrainian legal instruments concerning the financial responsibility of the state were also examined and the respective court decisions were researched. Among other things, it is concluded that, the financial liability of the subjects of public administration and their officials or employees is to be understood in terms of compensation of damages for wrongful acts in the form of decisions or actions that led to infringement or disregard of the rights and legitimate interests of the payers.
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References
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CASE NO. 1-36/2001. 2001. Resolution of the Constitution Court of Ukraine No. 12-rp/2001, Bulletin of the Constitutional Court of Ukraine. Kyiv, Ukraine, 03 October 2001. Available online. In: https://ccu.gov.ua/docs/435. Consultation date: 21/12/2022.
CASE NO. 260/576/19. 2023. Resolution of the Supreme Court of Ukraine, Unified State register of court decisions. Kyiv, Ukraine, 10 February 2023. Available online. In: https://reyestr.court.gov.ua/Review/108915374. Consultation date: 24/01/2023.
CASE NO. 280/4506/18. 2021. Resolution of the Supreme Court of Ukraine, Unified State register of court decisions. Kyiv, Ukraine, 25 March 2021. Available online. In: https://reyestr.court.gov.ua/Review/95815525. Consultation date: 10/01/2023.
CHAPUS, Rene. 2001. Droit administratif général. Tome 1. Ed. Montchrestien; E.J.A. Paris, France. Available online. In: https://core.ac.uk/download/pdf/226968608.pdf. Consultation date: 06/12/2022.
CHERLENIAK, Ivan; MASHIKO, Kateryna. 2017. “Institutional and economic dynamics of national business” In: Uzhhorod National University Herald. No. 2, pp. 107–116. Available online. In: http://www.irbis-nbuv.gov.ua/cgi-bin/irbis_nbuv/cgiirbis_64.exe? I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR= 20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21P03=FILA=&2_S21STR=Nvuuec_2017_2_16. Consultation date: 06/12/2022.
COUNCIL OF EUROPE. 1984. Recommendation No. R (84) 15 of the Committee of Ministers to Member States relating to public liability (Adopted by the Committee of Ministers on 18 September 1984 at the 375th meeting of the Ministers’ Deputies). Available online. In: https://rm.coe.int/16804e3398. Consultation date: 08/06/2022.
DEMKOVA, Maryna; KOBA, Serhii; LAVRYNENKO, Ivan; UKRAINSKYI, Dmytro. 2007. “Out-of-court compensation for damage caused by the state or authorities” In: e-Pidruchniki.com. Available online. In: http://e-pidruchniki.com/book/17_Vidshkodyvannya_v_ pozasydovomy_poryadky_shkodi_zavdanoi_derjavou_abo_ organami_vladi.html. Consultation date: 16/12/2022.
DROZD, Oleksii; KOBZAR, Oleksandr; ROMANOV, Maksym; DENYSENKO, Hryhorii; POHORETSKYI, Mykola. 2022. “Aspects of implementation of the law enforcement function of the State under the legal regime of martial law in Ukraine” In: Cuestiones Políticas. Vol. 40, No. 75, pp. 569-580. Available online. In: https://doi.org/10.46398/ cuestpol.4075.34. Consultation date: 16/12/2022.
DROZD, Oleksii; LAZUR; Yaroslav; SERBIN, Ruslan. 2017. “Theoretical and legal perspective on certain types of legal liability in cryptocurrency relations” In: Baltic Journal of Economic Studies. Vol. 03, No. 05, pp. 221-228. Available online. In: https://doi.org/10.30525/2256-0742/2017-3-5-221-228. Consultation date: 16/12/2022.
DROZD, Oleksii. 2017. “Civil service pattern in Germany and Ukraine: a comparative aspect” In: Journal of Advanced Research in Law and Economics. Vol. VIII, No. 5 (27), pp. 1511–1515. Available online. In: https://journals.aserspublishing.eu/jarle/article/view/1703. Consultation date: 06/12/2022.
FEBRIAN, Annisa; ROSSIETA, Hilda. 2019. “Effect of Budget Discretion on Corruption Level and Public Accountability: Evidence from Local Indonesian Government” In: Conference (APRISH 2018). Available online. In: https://doi.org/10.2991/aprish-18.2019.26. Consultation date: 06/12/2022.
ILIASHKO, Oleksandr. 2017. “Conceptual approaches to determining the legal policy of the state in the conditions of a hybrid war” In: Scientific Herald of National Academy of Internal Affairs. No. 3, pp. 105-117. Available online. In: http://elar.naiau.kiev.ua/bitstream/123456789/2400/1/2%20Концептуальні%20підходи%20до%20визначення%20правової%20політики%20держави%20в%20умовах%20гібридної%20війни.pdf. Consultation date: 06/12/2022.
KATYHROBOVA, Olha. 2013. “Institutional changes as a basis for overcoming the contradictions of innovative development’ In: Investments: practice and experience. No. 13, pp. 32–35. Available online. In: http://www.irbis-nbuv.gov.ua/cgi-bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR=20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21P03=FILA=&2_S21STR=ipd_2013_13_9. Consultation date: 06/12/2022.
KORNIEIEV, Volodymyr. 2002. “Institutional orientations of market transformations” In: Economics and forecasting. No. 3, pp. 82-90. Available online. In: http://eip.org.ua/docs/EP_02_3_82_uk.pdf. Consultation date: 19/12/2022.
KRAVCHUK, Mykola; MATOLA, Victoria. 2018. “Legal policy in contemporary Ukraine: essence, features of formation and implementation” In: Actual problems of law. Vol. 01, No. 13, pp. 29-35. Available online. In: http://www.irbis-nbuv.gov.ua/cgi-bin/irbis_nbuv/cgiirbis_64. exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21 CNR=20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21P03=FILA=&2_S21STR=aprpr_2018_1_7. Consultation date: 19/12/2022.
KULISHOV, Volodymyr. 2013. “Contemporary issues of the global economy” In: Innovative economy. No. 3, pp. 08-11. Available online. In: http://www.irbis-nbuv.gov.ua/cgi-bin/irbis_nbuv/cgiirbis_64. exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21 CNR=20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21P03=FILA=&2_S21STR=inek_2013_3_3.
LAW OF UKRAINE NO. 435-IV. 2003. Civil of Ukraine, Bulletin of the Verkhovna Rada of Ukraine, January 16, 2003. Available online. In: https://zakon.rada.gov.ua/laws/show/435-15#Text. Consultation date: 19/12/2022.
LAW OF UKRAINE NO. 254K/96-VR. 1996. Constitution of Ukraine. Bulletin of the Verkhovna Rada of Ukraine, June 28, 1996. Available online. In: https://zakon.rada.gov.ua/laws/show/254%D0%BA/96-
%D0%B2%D1%80#Text. Consultation date: 19/12/2022.
LAW OF UKRAINE NO. 2755-VI. 2010. Tax Code of Ukraine. Bulletin of the Verkhovna Rada of Ukraine, December 02, 2010. Available online. In: https://zakon.rada.gov.ua/laws/show/2755-17#Text. Consultation date: 19/12/2022
LIAKHOVETS, Olena. 2015. “Conceptual apparatus for the analysis of the institutional environment of the national economy” In: Scientific works. Economy. Tom. 265, No. 253, pp. 16-21. Available online. In: http://economy.chdu.edu.ua/article/view/108130. Consultation date: 06/12/2022.
MELNYK, Roman; BARIKOVA, Anna. 2019. “Cross-border public administration: prospects for introducing blockchain jurisdiction” In: Informatologia. Vol. 52, No.1-2, pp. 74-89. Available online. In: https:// doi.org/10.32914/i.52.1-2.8. Consultation date: 18/12/2022.
MOISEIENKO, Olena. 2015. “Institutional changes as the basis of economic development of Ukraine” In: Scientific Bulletin of Kherson State University. No. 12(2), pp. 125-128. Available online. In: http://www. ej.kherson.ua/journal/economic_12/85.pdf.
MUZYKA-STEFANCHUK, Oksana. 2012. “Compensation for damage caused by the state: private and public legal aspects” In: Scientific Bulletin of the Dnipropetrovsk State University of Internal Affairs. Vol. 03, No. 62, pp. 191-197.
MYNKOVYCH-SLOBODIANYK, Oksana. 2012. “Types of legal policy of Ukraine” In: Bulletin of Kyiv Law University. No. 2, pp. 21-24. Available online. In: http://www.irbis-nbuv.gov.ua/cgi-bin/irbis_nbuv/ cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR=20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21P03=FILA=&2_S21STR=Chkup_2012_2_6. Consultation date: 06/12/2022.
NYKYFORUK, Olena and BEREZHNYTSKA, Uliana. 2021. “Transformations of the institutional environment for the development of small and medium-sized enterprises” In: Ukrainian society. Vol. 4, No. 79, pp. 64-84. Available online. In: https://doi.org/10.15407/socium2021.04.064. Consultation date: 06/12/2022.
PEČARIČ, Mirko. 2021. “Lex Ex Machina: Reasons for Algorithmic Regulation” In: Masaryk University Journal of Law and Technology. Vol. 15, No. 01, pp. 85-118. Available online. In: https://doi.org/10.5817/MUJLT2021-1-4. Consultation date: 06/12/2022.
PISOV, Maksym. 2016. “On the issue of “integrative legal order”: concept, meaning and relationship with the international legal order” In: Jurnalul juridic national: teorie şi practică. Vol. ½, No. 17, pp. 14-19. Available online. In: http://www.jurnaluljuridic.in.ua/archive/2016/1/part_2/3.pdf. Consultation date: 06/12/2022.
RUDENKO, Mykola. 2018. “Theoretical foundations of institutional changes in the national economy” In: Financial Space. Vol. 01, No. 29, pp. 108-116. Available online. In: https://ofp.cibs.ubs.edu.ua/files/1801/18rm_zne.pdf. Consultation date: 15/12/2022.
TERNAVSKA, Viktoriia. 2018. “Category “legal policy” (historical and legal analysis)” In: Uzhhorod National University Herald. Series: Law. Vol. 52, Tom. 1, pp. 48-51. Available online. In: https://journals.indexcopernicus.com/api/file/viewByFileId/712773.pdf. Consultation date: 15/12/2022.
VORONKOVA, Valentyna. 2017. “Formation of the information society as a civilizational paradigm of the development of modern Ukraine in the era of globalization: theoretical, methodological and praxeological dimensions” In: Zaporizhzhia: Zaporizhzhia State Engineering Academy. Available online. In: https://dspace.znu.edu.ua/xmlui/ bitstream/handle/12345/406/%d0%9c%d0%9e%d0%9d%d0%9e% d0%93%d0%9e%d0%93%d0%a0%d0%90%d0%a4%d0%86%d0%af%20%d0%92%d0%9e%d0%a0%d0%9e%d0%9d%d0%9a%d0% 9e%d0%92%d0%9e%d0%87%20%d0%92.%d0%93%20%3d.pdf?sequence=1&isAllowed=y. Consultation date: 15/12/2022.
ZHELEZNIAK, Nataliia. 2003. “Concept of state legal policy and its general characteristics” In: Scientific Notes of Kyiv National Economic University. No. 21, pp. 08-14. Available online. In: http://ekmair.ukma. edu.ua/bitstream/handle/123456789/8417/Zhelezniak_Poniattia_ derzhavnoi_pravovoi.pdf?sequence=1&isAllowed=y. Consultation date: 17/12/2022.
Published
2023-05-15
How to Cite
Barikova, A., Kobko , V., Nikitin, V., Kobko , Y., & Kobko, R. (2023). 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. Political Questions, 41(77), 422-436. https://doi.org/10.46398/cuestpol.4177.28
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Derecho Público
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