CRIMINAL CHARACTERISTICS AND PREVENTION OF ABUSE OF STATE BUDGET FUNDS AND THEIR UNINTENDED USE

Abstract

The article is aimed at studying the essence of the concept of "misappropriation of state funds", analyzing criminal law norms that regulate liability for embezzlement, misuse and other forms of illegal appropriation of budget resources, as well as identifying areas for improving criminal law norms in order to strengthen the fight against criminal offenses in the field of using state funds.

The criminalization of such an act is primarily due to an acute socio-political problem that has become particularly widespread after the start of the full-scale invasion of the Russian Federation into Ukraine. Such acts experienced a particular wave of negativity and indignation when facts of illegal appropriation of humanitarian aid in significant amounts and its use for purposes other than its intended purpose and for the purpose of profit began to be revealed.

In conditions of martial law, the problem of misuse of state budget funds and their misuse acquires special cynicism and audacity. It is important not only to punish the guilty, but also to create a system to prevent such abuse in the future.

In this regard, the issue of criminal law analysis of criminal offenses in the fiscal sphere related to the abuse of state budget funds is becoming particularly relevant. It is necessary to study the existing problems of legal regulation in this area, identify the most common schemes and mechanisms for committing such criminal offenses, and develop effective mechanisms for preventing and combating these abuses.

This article is devoted to this issue, in which a criminal law analysis of the abuse of state budget funds in Ukraine will be carried out, the legal aspects of fiscal policy will be studied, their impact on economic security, stability and development of the country will be examined, and the effectiveness of current criminal legislation in the field of prevention and punishment for these criminal offenses will be assessed. We emphasize the need for a comprehensive approach to solving this problem strengthening control over the use of budget funds, increasing the professionalism of civil servants, involving the public in control, and international cooperation.