In the financial system of the state, law-making activity is built on an extensive system of constitutional principles, a wide range of market relations, effective legal regulation, because it is the synthesis of these legal concepts that allows for the implementation of effective and socially oriented state policy, since ensuring compliance with the principle of the rule of law remains a priority and fundamental principle state formation. This allows us to once again emphasize the importance and necessity of the state’s responsibility for ensuring compliance by officials and those authorized to perform the functions of the state before citizens, but this does not exclude the mutual responsibility of a person before the state and every citizen. Determining the definition of financial and legal responsibility is considered the most difficult and one of the most controversial in the modern legal system. The definition of the type of financial and legal responsibility as an independent element of financial and legal science is rather vague and controversial, which is associated with the impossibility of establishing a cause-and-effect relationship and establishing a financial and legal sanction. The primary task is the tort demarcation and legal definition of the delimitation of financial and legal responsibility separately from the general definition of legal responsibility, in particular administrative, because the system of current legislation contains conflicting and duplicating norms that create difficulties in law enforcement practice. The analysis of recent scientific works allows us to identify some problematic aspects of financial and legal responsibility that have not been sufficiently characterized and studied. Acquaintance with scientific publications from this direction allowed us to conclude that they relate to certain theoretical and practical aspects of financial and legal responsibility. The general theory of legal responsibility remains controversial and requires detailed research with the categorical legal apparatus, because at the moment there is no single principle of interpretation of such concepts as «legal responsibility», «offence», «sanction», only a partial correlation of legal sanctions and legal responsibility has been carried out.