Criminalistic characteristics of the embezzlement of budget funds intended for the implementation of the national project "Demography"
Year: 2025
Type: article
Abstract: The article discusses the content of the forensic characteristic of the embezzlement of budget funds allocated for the implementation of the national project "Demography," for which liability is provided under Articles 159–159.6, 285, 286, 290, and 293 of the Criminal Code of the Russian Federation. The relevance of the article's topic is determined by the high social danger of embezzlements of budget funds allocated by the state for the implementation of the national project "Demography." Despite the measures taken to counter these crimes, their number remains significant, and the amount of damage is counted in billions of rubles. This indicates the need for further improvement of methods for investigating embezzlements of budget funds, as the basis of such methods is the forensic characteristics of the crimes, which define the directions for developing recommendations on the collection, verification, and evaluation of evidence in the investigated case. For the study, an analysis of investigative and judicial practices was conducted; typical schemes of embezzlement were examined, based on 216 criminal cases involving embezzlement of budget funds allocated for the implementation of the national project "Demography," which were considered by courts in various regions of Russia from 2021 to 2024. The author of this article used a universal dialectical method, summarized the facts of embezzlement, applied a logical research method to present the material, provide recommendations, and draw final conclusions, as well as a systematic-structural and formal-legal method of researching embezzlement facts, which contributed to the organization of law enforcement practices and uniformity in the application of laws, utilizing available research mechanisms. The scientific novelty of the research is determined by the study of the forensic characteristics specific to the embezzlement of budget funds intended for the implementation of the national project "Demography." As a result of studying judicial and investigative practices, it can be concluded that, under modern conditions, the methods of committing embezzlements of budget funds intended for national projects are quite diverse. The most common methods of embezzlement of budget funds include submitting false documents to state (municipal) bodies to receive benefits (subsidies), as well as providing false information about completed work during the execution of state (municipal) contracts. Currently, there is a need to improve the quality of disclosure and investigation of embezzlements of budget funds intended for the implementation of the national project "Demography," in order to determine the reasons for their commission and for subsequent prevention.
Source: Юридические исследования
Author: Olga Vladimirovna Guselnikova
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4410418706