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Статья посвящена проблемам ответственности граждан при использовании последними средств бюджетов; на примере участников накопительно-ипотечной системы военнослужащих анализируется взаимодействие бюджетного, налогового и уголовного законодательства; обосновывается необходимость внесения соответствующих изменений в налоговое и бюджетное законодательство, направленных на обеспечение межведомственного взаимодействия субъектов бюджетного и налогового контроля; последнее позволит не только соблюсти публичные интересы, но и предотвратит необоснованную криминализацию деяний налогоплательщиков. The article is devoted to the problems of citizens' responsibility in their use of budget funds; the interaction of budget, tax and criminal legislation is analyzed by the example of participants in the accumulative mortgage system of military personnel; the necessity of making appropriate changes to tax and budget legislation aimed at ensuring interdepartmental interaction of subjects of budget and tax control is justified; the latter will not only respect public interests, but also prevent unjustified criminalization of the actions of taxpayers is justified.

SOME PROBLEMS OF CITIZENS ' RESPONSIBILITY AS ENTITIES THAT USE BUDGET FUNDS