Budget funds as the subject of crime

А. Е. Скачкова

Abstract


In this article, the Author explores the issue of comprehensive enforcement of legislation in sphere of budget relations. The author shows that the most typical security standards in the public sector are crimes against the state power: the misapplication of budgetary funds (means of the state off-budget funds) (article 285.1, 285.2 of the criminal code), abuse of official powers (article 285 of the criminal code), excess of official powers (article 286 of the criminal code of the Russian Federation), office forgery (item 292 of the criminal code), negligence (article 293 of the criminal code). At the same time substantiates assignment to protective norms of the public sector, criminal actions taken by contractors on state (municipal) contracts (other civil law contracts concluded by public entity), including in collusion with officials of bodies of state (municipal) authorities, public institutions, management bodies of state extra-budgetary funds budgetary funds become the object of a criminal assault, and are expressed as fraud (article 159 of the criminal code), fraud in the sphere of entrepreneurial activities (article 159.4 of the criminal code), forgery of official documents (article 327 of the criminal code), as well as misappropriation or embezzlement of property entrusted to the perpetrator, including by a group of persons upon a preliminary collusion, committed by a person using his official position (article 160 of the criminal code) and illegal acquisition of public target credit, and is equal its use not on direct appointment if these acts caused large damage to citizens, organisations or the state (part 2 of article 172 of the criminal code). The legal effects of a given crime may constitute a separate type of crime referred to in article 145. 1 of the criminal code («nonpayment of a salary, pensions, stipends, allowances and other payments»). And thus, the Author comes to the conclusion that enforcement of the provisions of the criminal law may be classified on the merits of criminal acts, the «nature» of the budget — on special (articles 285.1, 285.2 of the criminal code) and of General; the perpetrator — special subjects (Chapter 30 of the criminal code) and of General subjects.

Keywords


fiscal relations; budget funds crimes; crimes against state power; crimes in the sphere of Economics; crimes against the person

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