ISSN 2519-4216
e-ISSN 2519-4313
UDC 34
Law Journal of the National Academy of Internal Affairs
- budget; misuse of budget funds; subject of crime; executive; budgetary institutions.
- https://doi.org/10.33270/04202002.56
- Pages 56-63
The purpose of the publication is the criminal legal analysis and characterize of an official as a subject of misuse of budget funds, budget expenditures or the provision of loans from the budget without established budget assignments or in excess thereof. Methodology. The article used a complex of scientific methods, namely: terminological, system-structural, formal-logical, comparative legal. Scientific novelty. A list of persons who may be subjects of misuse of budget funds, budget expenditures or the provision of loans from the budget without established budget allocations or in excess thereof is considered; separately defined are the officials of business entities – public sector legal entities receiving subsidies, subsidies or subventions as budget funds; officials of legal entities of the public sector who, in accordance with applicable law, have been delegated the right to dispose of budgetary funds. The list of persons who may be accomplices to the misuse of budget funds is presented - both among employees of a budgetary institution, as well as regulatory and financial bodies – the State Audit Service, the State Treasury Service, and the State Treasury of Ukraine. The peculiarity of committing misuse of budget funds, budget expenditures or providing loans from the budget without established budget allocations or in excess thereof, consisting in the related commission of offenses against property and official crimes, is revealed. Conclusions. Officials are classified who commit misuse of budget funds, make budget expenditures or provide loans from the budget without established budget assignments or in excess of them: the main managers of budget funds; lower level managers recipients of budget funds; other officials (not heads) of government bodies, budgetary institutions, as well as institutions, enterprises, organizations receiving targeted budgetary funds.
References
[1] Babiak, A.V., Zhyvko, Z.B., & Yosypiv, A.O. (2010). Counteraction to crimes committed in the budget sphere. Lviv: Lviv State University of Internal Affairs
[2] Baier, F.J. (2020). Foreign Direct Investment and Tax: OECD Gravity Modelling in a World with International Financial Institutions. Athens Journal of Business & Economics, 6(1), 45-72.
[3] Dehtiar, Ya.R. (2016). Budget offenses as grounds for liability under current legislation of Ukraine. Economics and Law, 1(43), 19-24.
[4] Dovban, I.M. (2019). Crime of civil servants as a holistic complex phenomenon. South Ukrainian Law Journal, 4(1), 102-104.
[5] Filippov, D.I. (2019). Financial innovations in terms of development of digital economy. Creative Economy, 8(3), 1503-1520.
[6] Khomenko, V.P. (2016) Criminal liability for misuse of budget funds, implementation of budget expenditures or provision of loans from the budget without established budget allocations or with their excess. Scientific Bulletin of the National Academy of Internal Affairs, 1, 120-131.
[7] Khomutenko, V., & Khomutenko, A. (2020). Budget investments in the context of investment attractiveness of Ukraine. In Formation of Modern Scientific Thought: Proceedings of the International Scientific Conference (pp. 17-19). Kropyvnytskyi: National University.
[8] Criminal Code of Ukraine. No. 2341-III. (2001, April). Retrieved from https://zakon.rada.gov.ua/laws/ show/2341-14#Text
[9] Kulakov, V.V., Len, V.V., & Miroshnychenko, S.S. (2011). Prevention of crimes related to illegal use of budget funds. Zaporizhzhia: Dniprmetalurh.
[10]Kyslyi, A.M., & Fedorchuk, Yu.V. (2017). Operational and investigative description of crimes related to embezzlement of budget funds during the procurement of medical equipment and medicines. Legal Journal of the National Academy of Internal Affairs, 2(14), 218-230.
[11]Melnyk, M.I., & Khavroniuk, M.I. (2012). Scientific and practical commentary on the Criminal Code of Ukraine. Kyiv: Yuryd. dumka.
[12]Mischenko, L., & Telicyn, N. (2019). Features of operational-investigative characteristics of crimes related to misappropriation of budget funds and state extra-budgetary funds, posing a threat to the economic security of the state. The Economy Under Guard, 3(10), 25-31.
[13]Moisieiev, Ye.M., Tatsii, V.Ya., & Shemshuchenko, Yu.S. (2009). International police encyclopedia. Vol. 1-10. Kyiv: Atika.
[14]Nechytailo, V.A. (2013). Characteristics of persons who commit misuse of budget funds. Scientific Bulletin of the National Academy of Internal Affairs, 4, 133-143.