The separate place of financial responsibility in the system of law responsibility is determined in the article. It is stated, that determination of financial responsibility as one of the types of responsibility for violation on financial legislation by The Tax Code of Ukraine is not a sufficient ground to assert the independence of this kind of responsibility. Financial responsibility is considered as an abstract general construction, which has its variety (tax and budget) with their own grounds (specific formulations of tax and budget offenses), sanctions and procedure of their application.