МЯСТОТО НА АДМИНИСТРАТИВНАТА ОТГОВОРНОСТ В СИСТЕМАТА НА ПУБЛИЧНИТЕ ФИНАНСИ
THE ROLE OF ADMINISTRATIVE LIABILITY IN THE ARCHITECTURE OF PUBLIC FINANCE

Summary/Abstract: Administrative liability constitutes a fundamental element of the architecture of public finances, ensuring compliance with the principles of legality, efficiency, effectiveness, transparency, and accountability. The increasing complexity of budgetary processes and the digitalisation of financial management reinforce the role of sanctioning mechanisms as a safeguard of fiscal discipline and institutional stability. In the Bulgarian legal literature, administrative liability has been analysed within separate subfields of financial law, such as tax law, anti-money laundering measures, public procurement, labour law, and medical law. Although these studies offer significant insights, they remain fragmented and do not conceptualise administrative liability as an integrated institution of public finance.This article proposes a comprehensive framework that situates administrative liability as a systemic guarantee for sustainable financial governance. It examines its legal nature, its manifestations within the budgetary process, and its relationship to the core principles of the Public Finance Act. The analysis highlights the need to modernise sanctioning regimes in the context of the digital and environmental transitions and outlines reform perspectives aligned with European fiscal standards.

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