Ivanova Elena Yurievna, Kovtun Lira Raisovna

The article considers the topic of bringing to administrative responsibility for the misuse of budgetary funds under article 15.14 of the CAO RF legal entities. The author concludes that it is inexpedient to bring legal entities to administrative responsibility under this composition, considers more effective bringing to administrative responsibility of officials, and in respect of public entities it is more appropriate to apply measures of budgetary coercion. Proposals to improve the mechanism of bringing to administrative responsibility of legal entities are made.

budgetary funds, administrative responsibility, misuse, legal entities

Ivanova Elena Yurievna – Researcher of the Department of Scientific Information, Publishing and Bibliographic Provision, Irkutsk Juridical Institute (Branch office) of the University of the Prosecutor’s Office of the Russian Federation (1, Shevtsov st., Irkutsk, 664035, Russian Federation); Postgraduate, Department of Business and Financial Law, Institute of State Law and National Security, Baikal State University (11, Lenin st., Irkutsk, 664003, Russian Federation), RSCI Author ID: 1255096, SPIN-код: 1756-4410, e-mail: eivanovangarsk@yandex.ru.

Kovtun Lira Raisovna – Candidat in Economics Scienes, Associate Professor, Department of Finance and Financial Institutions, School of Management and Finance, Baikal State University (11, Lenin st., Irkutsk, 664003, Russian Federation), RSCI Author ID: 345726, ORCID: 0009-0000-9726-4309; SPIN-код: 6330-7693; e-mail: KovtunLR@bgu.ru

Ivanova E. Yu., Kovtun L. R. Otvetstvennost' za necelevoe ispol'zovanie byudzhetnyh sredstv v otnoshenii yuridicheskih lic [Liability for misuse of budget funds in relation to legal entities] Sibirskij yuridicheskij vestnik [Siberian Law Herald]. 2025, no 3(110), pp. 69–76. – DOI 10.26516/2071-8136.2025.3.69 (in Russian)

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