Instituto de Estudios Políticos y Derecho Público "Dr. Humberto J. La Roche"
de la Facultad de Ciencias Jurídicas y Políticas de la Universidad del Zulia
Maracaibo, Venezuela
Esta publicación cientíca en formato digital es continuidad de la revista impresa
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ppi 201502ZU4645
Vol.41 N° 77
Abril
Junio
2023
Recibido el 25/01/23 Aceptado el 12/04/23
ISSN 0798-1406 ~ Depósito legal pp 198502ZU132
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Vol. 41, Nº 77 (2023), 422-436
IEPDP-Facultad de Ciencias Jurídicas y Políticas - LUZ
Financial responsibility of the state: a
comparative analysis of the
European countries’ approaches in
peacetime and wartime
DOI: https://doi.org/10.46398/cuestpol.4177.28
Abstract
The aim of the article was to unveil the essence of the nancial
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 nance could
also be useful in the Ukrainian realities of reconstruction and recovery.
Ukrainian legal instruments concerning the nancial responsibility of
the state were also examined and the respective court decisions were
researched. Among other things, it is concluded that, the nancial liability
of the subjects of public administration and their ocials 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.
* Candidate of Legal Sciences , Educator of the Department of Public Management and Administration
at the National Academy of Internal Aairs. ORCID ID: https://orcid.org/0000-0002-9707-0106
*** Doctor of Legal Sciences, Acting Dean of the Law Faculty of the National Aviation University. ORCID
ID: https://orcid.org/0000-0001-6915-6319
**** Candidate of Legal Sciences, Associate Professor, Associate Professor of the Department of Public
Management and Administration of the National Academy of Internal Aairs. ORCID ID: https://
orcid.org/0000-0002-3121-0823
***** Candidate of Legal Sciences, Associate Professor of the Department of Legal Support of Entrepreneurial
Activity and Financial Security of Kharkiv National University of Internal Aairs. ORCID ID: https://
orcid.org/0000-0002-2928-4735
Volodymyr Nikitin ***
Yevhen Kobko ****
Roman Kobko *****
Anna Barikova *
Vasyl Kobko **
** PhD in Law, Associate Professor, Professor of Fire Prevention and Safety of Population Department of
the Institute of Public Administration and Research in Civil Protection of the State Emergency Service
of Ukraine, Ukraine. ORCID ID: https://orcid.org/0000-0002-3586-8219
423
CUESTIONES POLÍTICAS
Vol. 41 Nº 77 (2023): 422-436
Keywords: nancial policy; legal order integration; socio-technological
globalization; martial law; public administration.
Responsabilidad nanciera 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
nanciera 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 arma que dicha
experiencia de nanzas publicas también podría ser útil en las realidades
ucranianas de reconstrucción y recuperación. También se examinaron los
instrumentos jurídicos ucranianos relativos a la responsabilidad nanciera
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.
Palabras clave: política nanciera; integración orden jurídico;
globalización socio tecnológica; ley marcial;
administración pública.
Introduction
Eective legal system is an important component of a democratic, social
and legal State. Law-making activity should be based on the constitutional
principles of the rule of law, social orientation of market relations, eective
legal regulation in the sphere of public nances, since it is the sphere of
public nances that is the basis, on which all components of the economic
security of the state are built.
424
Anna Barikova, Vasyl Kobko, Volodymyr Nikitin, Yevhen Kobko y Roman Kobko
Financial responsibility of the state: a comparative analysis of the European countries’ approaches in
peacetime and wartime
Strengthening the rule of law in Ukraine and ensuring its supremacy in
all spheres of public life remains a priority direction of State construction.
And this implies both deepening the State’s responsibility for the
performance of their duties to the person, and the responsibility of each
individual to the State and society. However, a signicant number of issues
in the area of legal responsibility remain debatable. Many of its aspects,
covering, in particular, the problems of nancial law and nancial and legal
responsibility, are not suciently or not at all researched. The latter issue is
one of the most controversial in the legal science of Ukraine.
This is caused both by the very fact of the existence of this type of
liability, and by the problems related to the nature of nancial and legal
sanctions, the order of their application, the denition of the signs and
composition of a nancial oense. In this regard, the analysis of the
problems of the formation and development of nancial legal responsibility
as an independent type of legal liability is one of the priority areas of science
necessary to increase the role of nancial law as a branch of law at this
stage.
Thus, the purpose of the article is to reveal the essence of a nancial
responsibility of the State within a comparative analysis of the European
countries’ approaches in peacetime and wartime conditions.
1. Methodology
The complexity of the topic led to the complex application of research
methods, each of which allows to investigate nancial and legal responsibility
from a certain perspective. The main ones are:
Dialectical method contributed to the examination of nancial
responsibility from dierent perspectives, to its studying as a separate
phenomenon.
System method was used for comprehensive characterization of nancial
responsibility as a system of legal responsibility in the broad sense and as a
set of separate components in a narrow sense.
The method of comparative analysis took place during the study of
domestic and foreign experience of the topic under consideration.
Synergetic method was useful in the research of the materials of court
practice, which made it possible to compare individual phenomena of the
investigated problem and to identify both general and special features in
them.
The method of normative and logical analysis was applied to identify
the legal basis governing the problem of nancial responsibility of State
authorities.;
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CUESTIONES POLÍTICAS
Vol. 41 Nº 77 (2023): 422-436
The method of synthesis helped to consider the State’s nancial liability
in the unity of its elements and their interrelation.
2. Literature Review
The institutional dynamics of the formation of the integration legal
order regarding the nancial responsibility of the state is oriented towards
establishing mechanisms and strategic models for overcoming the
transformational crisis corresponding to the new conditions of the challenges
of globalization (Cherleniak and Mashiko, 2017). The dened environment
has a basis and framework, as well as institutions that traditionally develop
in an evolutionary way (Liakhovets, 2015). Denitions of integration law
could be grouped based on the following criteria regarding its dimensions:
• in institutional manifestations: a legal entity formed as a
“superstructure” of a supranational nature, when national legal
systems continue to function within the borders of each individual
state, preserving its own independence and identity (Pisov, 2016);
• functionally: as the interaction of legal systems – the result of the
interaction of national legal systems and the legal eld formed as a
result of legal integration, which arises on the basis of overcoming
international barriers and contradictions; as the implementation of
relations – a system of legal relations that includes international legal
principles and norms, but also institutions that form organizational
means and mechanisms, with the use of which these norms and
principles are implemented (Pisov, 2016).
The goals of such institutional development are to ensure the perspective
of the system in the context of investments, economic growth, and
democratization of relations (Moiseienko, 2015), creation of an appropriate
institutional environment that accepts innovations, by changing the
institutional structure, could strengthen and qualitatively improve the basis
through the formation of appropriate conditions of activity, determination
of directions for further transformations (Nykyforuk and Berezhnytska,
2021).
The existing denitions of legal policy, particularly considering the
nancial responsibility of the state, could be grouped according to the
following content areas:
• conceptual approach: as a set of ideas of a strategic orientation,
developed by subjects of public and private law, introduced into
specic programs for the development of the legal life of society and
the state (Ternavska, 2018);
426
Anna Barikova, Vasyl Kobko, Volodymyr Nikitin, Yevhen Kobko y Roman Kobko
Financial responsibility of the state: a comparative analysis of the European countries’ approaches in
peacetime and wartime
• axiological approach: as a state policy of organization and
management of social relations to achieve the common good on
the basis of law by legitimate means, satisfaction of public interests
(taking into account private interests), solving tasks determined
by real societal, public (inherent to both the state and the people)
needs and interests (Ternavska, 2018);
• functional approach: as a well-founded and consistent activity of
state authorities and local self-government, based on fundamental
legal principles, for the eective implementation of the mechanism
of legal regulation of social relations, in particular, in the conditions
of a hybrid war, embodied in ideas, measures, tasks, programs,
instructions, which are implemented in the legal area and thanks to
the law (Iliashko, 2017);
• integration approach: as a static element of the legal system, as
well as a special dynamic interdisciplinary legal category, which
denes the principles, strategic directions and ways of creating and
implementing legal norms based on general and specic laws of the
development of the national legal system, aimed at strengthening
the regime of legality and security, formation of a developed legal
culture, ability to use legal means to satisfy one’s interests, protection
of rights and freedoms (Zhelezniak, 2003).
In the doctrine, this term is considered as: the activity of the state,
classes, political parties, social groups, which is inuenced by their goals and
interests; issues and events of state and social life; a way of behavior aimed
at achieving a set goal, which establishes the order of interaction between
people (Zhelezniak, 2003). It has been claried that politics is power in
dynamics, as well as law and legislation are static power (Mynkovych-
Slobodianyk, 2012). Politics is a manifestation of state and law-making.
3. Results and Discussion
An important institution of nancial delictology is the State
responsibility. We are dealing with discretion, norm interpretation and
factual assessments, interest appraisals and technical assessments, judicial
and non-judicial paradigms. It is important to form a standard procedure
for bringing the state to this type of liability, to unify the grounds for
responsibility of the actors of public administration and their ocials or
employees, taking into account the globalization of such relations.
We can talk about socio-technological globalization in the context of
establishing an integration legal order regarding the nancial responsibility
of the State, appearing as an objective and inevitable phenomenon,
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Vol. 41 Nº 77 (2023): 422-436
an imperative requirement of contemporary society and scientic and
technological progress (Kulishov, 2013). We are dealing with a cross-border
public administration (Melnyk and Barikova, 2019), establishing a relevant
civil service pattern (Drozd, 2017) in terms of implementation of the law
enforcement function of the State under the legal regime of law, including
martial one (Drozd et al., 2022), regarding certain types of legal liability
(Drozd et al., 2017).
It is about the technical and technological transformation of society
into the information and technogenic one within the global socio and
techno-natural megasystem, which is beginning to replace the biosphere
(info-technosphere), as well as a new type of culture in the world of techno-
noosphere civilization, when technologies will have the main properties of a
biological organism, and computer networks will resemble the autonomous
nervous system of a living organism. Such a complex socio-technological
network is characterized by the stability of the organization, based on the
desire for the most disordered state (chaos) in closed shemes and for forms
of order (under certain conditions) in open systems (Voronkova, 2017).
Asian countries have a peacetime practice considering the implementation
of State responsibility. In India, such process is a discretion based and takes
place in implementing surveillance tools which could potentially contribute
to the theoretical understanding of the importance and fallouts of building
in discretion in the writing of rules and laws in relevant nancial regulation
in terms of the eectiveness of such measures (Aggarwal et al., 2020).
The Indonesian experience is related to public accountability; two types
of expenditures often indicated for misappropriation: (1) grant / social
assistance discretionary in nature, making it subjective, as well as (2)
procurement budgets being non-discretionary, when budget determination
is based on the need of the local government to support operations and
sustainment of the government (Febrian and Rossieta, 2019).
It is important to pay attention not only to the discretionary
characteristics of the activity of the controlling bodies, but to the essence of
the activity that might be subject to responsibility, taking into account the
peculiarities of the budget process.
The practice of European countries regarding the implementation
of State responsibility has been established in peacetime conditions. In
Recommendation No. R (84) 15 (Council of Europe, 1984) regarding
public legal responsibility for the damage caused, the right of a person to
compensation for damage in case of its wrongful iniction by the State,
authority or employee has been enshrined.
The emphasis has been placed on the rational elements of a decision-
making process as an aspect of legality and on the verication of the
conditions when a norm attaches to the exercise of discretion, as well as the
check issues of legal nature in terms of the evidence.
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Anna Barikova, Vasyl Kobko, Volodymyr Nikitin, Yevhen Kobko y Roman Kobko
Financial responsibility of the state: a comparative analysis of the European countries’ approaches in
peacetime and wartime
As a result, electronic dimension of law enforcement considering the
nancial responsibility of the state arises within a new ‘Lex Ex Machina’
concept (Pečarič, 2021) during technological disruption (Brownsword,
2022), leading to discretion in applying provisions of law with linguistic
prospects for AI and machine learning with the aim to minimize negative
practices with the following model standards (Barikova and Bernaziuk,
2022):
• classication of points is possible when an event that is only a
cause (only ribs emanate from it, not t) becomes a ‘pure cause’
of true chance. True coincidence has consequences, but no causes.
Depending on the interpretation, pure consequences might be
possible;
• model stands for pure reasons at the ‘beginning’ of the graph, i.e.
initial conditions. Rules for continuing the graph from the available
points, including the rules for the appearance of pure causes, except
for the initial conditions, are physical laws. Physical laws and
initial conditions are enough to model the universe. Or any of its
independent parts;
• convolution means graph points that could be interpreted as nodes.
Each node is a ‘collapsed’ section of the graph, all the consequences
of the section go from the node, all the reasons from the section
lead to the node. An innitely unfolding graph is possible. You
could collapse the universe into one node, not only the discretion in
applying provisions of law:
• freedom of will is by denition not a pure cause (true coincidence). Free
will is by denition not a consequence (something predetermined).
A graph could represent the evolution of a structure of any possible
complexity with arbitrarily complex laws. Consequently, free will in
the world of cause and eect is impossible by denition;
• structure represents the graph which could branch into causally
incoherent parts. The graph could self-copy and/or have cycles,
might be completely closed to itself and not include pure reasons
(true coincidence) at all. Each node of the graph could have an
innumerable number of edges. Sets of edges, graph nodes and their
relation could be considered from the point of view of set theory.
It could be considered algorithmically, from the point of view of
the theory of computability. The set of properties mapped to any
event could also be viewed dierently. The same applies to the
set of rules for continuing the graph and the rules for generating
initial conditions, if any. Each approach provides an opportunity to
construct a graph in some other way.
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For example, in Germany, liability is possible for ocial wrongdoing
(in the narrow sense), as well as for activities or their results, regardless of
their legality (“the right to State compensation” in a broad sense). In case
of causing damage, it is allowed to ensure this liability by creating a fund
(association) of non-prot insurance organizations, based on the system of
joint and several liabilities (Demkova et al., 2007).
For Ukraine, the implementation of the outlined insurance practice
could be useful for the prompt implementation of compensation to payers
and the restoration of justice, with the further implementation of a special
procedure for compensation of damages by guilty entities to the fund of
non-prot insurance organizations.
The Republic of Poland refers to the right to compensation for damage
caused by the illegal action of a public authority, when the application of
norms that have the character of legis specialis forms a system that covers
the principles and method of execution (amount of damage, nature of
illegality, the procedure for protecting the right to compensation, etc.)
(Demkova et al., 2007).
In France, Albania and Latvia, compensation for both material and non-
pecuniary damage is allowed (Chapus, 2001), and in Estonia – damages and
lost prot, with a separate section of the relevant Law with amendments to
the legislation on public service regarding the grounds and procedure for
ling a claim in the order of recourse against the ocial for whose fault
the state paid compensation (Demkova et al., 2007). Such practice could
also be useful in Ukrainian realities of the reconstruction and recovery,
provided that the procedure for proving damage is carried out eectively,
because similar provisions are presented in the national legislation.
Similar provisions are presented in the national legislation of Ukraine.
The Article 56 of the Constitution (Law of Ukraine, No. 254K/96-VR, 1996)
indicates the right to compensation, at the expense of the State or bodies
of local self-government, for material and moral damages inicted by
unlawful decisions, actions or omission of bodies of state power, bodies of
local self-government, their ocials and ocers during the exercise of their
authority. Article 3 of the Basic Law also contains provisions on the State’s
responsibility to a person for its activities. Article 128 of the Tax Code of
Ukraine (Law of Ukraine, No. 435-IV, 2010) enshrines the concept of tax
oences of control authorities, which is illegal decisions, acts or omission
by controlling bodies, their ocials, the commission of which is the basis
for compensation for damage to a person whose rights have been violated,
in accordance with the law. The prerequisites for establishing such liability
also existed in the Clause 21.3 of the Article 21 of this Code.
The doctrine of nancial law denes the grounds for holding the State
and its agencies accountable: in case of damage caused by illegal decisions
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Anna Barikova, Vasyl Kobko, Volodymyr Nikitin, Yevhen Kobko y Roman Kobko
Financial responsibility of the state: a comparative analysis of the European countries’ approaches in
peacetime and wartime
or acts; failure to fulll their contractual obligations, in which they act as
one of the parties; underfunding of managers and/or recipients of budget
funds, if the allocation of funds was established by law or a decision on
the relevant budget (Muzyka-Stefanchuk, 2012). Clause 114.3, Article 114
of the Tax Code of Ukraine (Law of Ukraine No. 435-IV, 2010) details a
non-exhaustive list of types of such damage subject to compensation, in
particular:
• the value of the lost, damaged or destroyed property of the taxpayer,
determined in accordance with the requirements of the law;
• additional expenses incurred by the payer as a result of illegal
decisions or actions of the control authorities, their ocials or
employees (nes paid to the payer’s counterparties, the cost of
additional work, services, additionally spent materials, etc.);
• documented expenses (the sum of which should not exceed 50
amounts of minimal salary set upon January 1 of the accounting
(taxable) period, in which the corresponding court decision or
decision by another body is taken, in cases established by law),
related to administrative and/or judicial appeals (except for amounts
subject to reimbursement in the order of distribution of court costs
in accordance with procedural legislation) of the specied decisions
or actions of the controlling bodies, their ocials or employees
(legal support not related to the protection provided by a lawyer;
employees or representatives of the taxpayer obtaining the necessary
evidence, engaging experts, making copies of documents, etc.).
The Tax Code of Ukraine (Law of Ukraine, No. 435-IV, 2010) does not
establish a detailed procedure for bringing control bodies, their ocials
or employees to nancial responsibility. At the same time, Clause 114.2,
Article 114 and Clause 128.1, Article 128 of this Code allow the use of
“legislation on compensation for damage” as the category “in accordance
with the law”. According to the second part of the Article 1 of the Civil
Code of Ukraine (Law of Ukraine, No. 435-IV, 2003), civil legislation does
not apply to property relations based on administrative or other authority
subordination of one party to another party, as well as to tax and budget
relations, unless otherwise established by law.
Regarding nancial responsibility of the State, the law expressly allows
the blanket application of special regulations, which in this context are
the provisions of the Articles 1173, 1174 of the Civil Code of Ukraine. The
aforementioned approach is due to the gap in the relevant tax legislation
of Ukraine, as well as the contextual similarity of the described regulatory
approaches regarding the responsibility of the state, in particular, and
without fault for the implementation of this procedure.
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A similar approach to the interpretation of the regulatory body
regarding the procedure for bringing the state to nancial responsibility
has been presented in the decision of the Supreme Court in the case No.
260/576/19 (2023), which also states that during the consideration of cases
for damages claims, caused by the actions / inaction of the revenue and
collection authorities, the co-defendants are the relevant bodies of the State
Treasury Service of Ukraine, which are responsible for the treasury service
of budget funds.
It is not required that the specied bodies have violated the rights and
interests of the payer protected by law. The Decision of the Constitutional
Court of Ukraine (Case No. 1-36/2001, 2001) specied that compensation
for damage caused by illegal decisions or actions of state bodies is not
allowed with the funds allocated for the maintenance of these bodies.
The decision of the Supreme Court (Case No. 280/4506/18, 2021)
indicated that the fact of voluntary elimination by the controlling body
of an admitted violation of the rights of the payer does not indicate the
unconditional absence of grounds for meeting the legal requirements for
the recognition of such behavior as illegal, if specic negative consequences
arose for the latter.
The outlined policy in Ukraine is aected by war or the threat of force,
other external challenges and international factors; socio-political and
economic circumstances, public expectations, positions of the ruling party,
balancing between literacy and populism of politicians, which should be
reected in the national Concept of Legal Policy (Kravchuk and Matola,
2018). Such circumstances determine the implementation of the principles
of the legal policy of Ukraine (Zhelezniak, 2003) with the following focus,
in particular, on the basics of the nancial responsibility of the public
administration subjects and their ocials or employees:
• fundamental: humanity and moral principles; democratic character;
justice; stability and predictability; publicity;
• normative: legitimacy; compliance with the main provisions of
international law, legislation of the European Union;
• social: the combination of the interests of society and the state;
the priority of human rights as the highest social value; social
conditioning;
• doctrinal: scientic validity.
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Financial responsibility of the state: a comparative analysis of the European countries’ approaches in
peacetime and wartime
Conclusions
Thus, the nancial responsibility of the public administration subjects
and their ocials or employees is to be understood in terms of compensation
for damages for illegal torts in the form of decisions or actions that led to
the violation or failure to recognize the rights and legitimate interests of the
payers.
The institutional environment of the nancial responsibility of the State
is one of the conditions for reforming the economy (Liakhovets, 2015) as a
process of evolutionary development with relatively normalized restrictions
(Kornieiev, 2002), quantitative and qualitative essential transformations
and the formation of relevant social and economic institutions (Katyhrobova,
2013), constant transformational process (Rudenko, 2018), in particular,
regarding the resolution of conict situations.
Thus, the issue of holding responsible regulatory bodies and their
ocials arises is quite problematic in nancial law. Properly justied State
nancial policy on this matter will contribute to the creation of an economic
basis for lling the state and local budgets.
The procedure for bringing the state to nancial responsibility is to have
the following stages: 1) documenting the damage; 2) legal qualication with
assessment of the amount of compensation; 3) adoption of an administrative
act on bringing the controlling body, its ocials or employees to nancial
responsibility; 4) the optional stage of contesting the specied act; 5)
compensation for damage from the established budget.
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