Open AccessThe object of a criminal offence for misuse of budget funds, for budget expenditures or provi-sion of credits from the budget without determined budget purposes or with their excess
Author(s) -
Tetyana Leonenko,
Dmytro Shiyan,
Olha Shiyan
Publication year - 2021
Publication title -
naukovij vìsnik dnìpropetrovsʹkogo deržavnogo unìversitetu vnutrìšnìh sprav
Language(s) - English
Resource type - Journals
ISSN - 2078-3566
DOI - 10.31733/2078-3566-2021-1-194-202
Subject(s) - legislation , object (grammar) , federal budget , budget process , criminal code , political science , business , accounting , law and economics , law , economics , criminal law , fiscal year , computer science , artificial intelligence , politics
An attempt has been made to determine the object of a criminal offense for misuse of budget funds, for budget expenditures or provision of credits from the budget without determined budget purposes or with their excess, on the basis of the analysis of scientific views, theoretical provisions and legislation on this problem. The object occupies an important place in the system of composition of a criminal offense, in particular, provided for in Article 210 of the Criminal Code of Ukraine, as it is a mandatory element. In the legal literature, the issue of criminal counteraction to the criminal offense provided for in Article 210 Criminal Code of Ukraine has received some attention in the writings of scholars. At the same time, in their writings, this problem is debatable. The purpose of the article is to solve the problematic issues of determining the object of a criminal offense for misuse of budget funds, for budget expenditures or provision of credits from the budget without determined budget purposes or with their excess, on the basis of the analysis of scientific views, theoretical provisions and legislation on this problem. Given that the criminal offenses under Articles 210 and 211 of the Criminal Code of Ukraine encroach on the budget system of Ukraine, in particular, on relations arising in the process of budget execution, and these relations do not belong to economic, and activities in this area are not economic, it seems appropriate to change the current title of section 7 “Criminal offenses in the field of economic activity” of the Special Part of the Criminal Code of Ukraine, which contains these articles, to the following: “Criminal offenses in the field of economic activity and budget system”. The main direct object of the criminal offense under Article 210 of the Criminal Code of Ukraine is public relations arising in the process of state and local budgets in terms of using budget funds to ensure the tasks and functions performed by public authorities, the Autonomous Republic of Crimea, local governments during the budget period.