ENFORCEMENT OF JUDICIAL DECISIONS AGAINST THE STATE AS A FACTOR IN THE FORMATION OF STATE FINANCIAL OBLIGATIONS: AN ADMINISTRATIVE AND LEGAL PERSPECTIVE

Abstract

The article examines the administrative and legal nature of the enforcement of judicial decisions in which the state or public authorities act as debtors, through the prism of their impact on the formation of state financial obligations. It is substantiated that the enforcement of a judicial decision cannot be considered solely as the final stage of judicial proceedings, as it constitutes an independent element of the state’s public obligation to ensure the effectiveness of justice, restore violated rights, and uphold the rule of law.

The article reveals the specific features of the legal nature of debts arising from the state’s failure to enforce judicial decisions. It is established that such obligations have a complex nature, as they simultaneously exist within the spheres of judicial protection, administrative and legal regulation, and financial and budgetary relations.

It is proposed to consider debts arising from unenforced judicial decisions as a specific type of “quasi-debt” financial obligations of the state, which do not arise as a result of state borrowing but create a potential financial burden on the state budget and should be taken into account within the system of fiscal risk management.

Particular attention is paid to the administrative and legal mechanism for enforcing judicial decisions in which the state acts as a debtor. This mechanism includes the activities of courts, state enforcement authorities, public authorities acting as debtors or managers of budget funds, as well as the State Treasury Service of Ukraine. The main problems affecting the functioning of this mechanism are identified, including the dependence of actual enforcement of judicial decisions on budgetary financing, the absence of comprehensive accounting of relevant obligations, insufficient coordination between authorized bodies, and the imperfection of liability mechanisms for non-enforcement of judicial acts.

Based on the conducted research, the article proposes directions for improving the legal regulation of the enforcement of judicial decisions in which the state acts as the debtor.