Budget liability in the Russian Federation and Germany. Comparative legal study

The monograph is the result of a study by the author on budget legal liability in the Russian Federation and the Federal Republic of Germany. The aim of the study was to develop the theoretical foundations of financial and legal regulation of relations between budget and legal liability, as well as the formulation of recommendations aimed at developing and improving the legal regulation of budget and legal liability based on a comparative legal analysis.
The proposals developed by the author can be used to improve Russian financial legislation. The work replenishes the gaps in the conceptual and terminological apparatus on the topic under consideration, and the definitions proposed by the author can find application when teaching financial and budget law courses. The conclusions on this study can be applied in scientific work in conducting further studies of the Institute of Budgetary Law in the Russian Federation and the Federal Republic of Germany.
The publication is addressed to students, graduate students, teachers of law universities, scientists, employees of tax authorities and other civil servants practicing lawyers, as well as all those who are interested in the problems of modern financial law