FRAUD WITH FINANCIAL RESOURCES

Abstract

The article noted that the development of information technologies has significantly changed the nature of fraud with financial resources, which makes it relevant to study its criminal aspects. It is determined that fraud, as a basic criminal offense, is the seizure of property by deception or abuse of trust and emphasized that fraud has numerous special views of dependence on the object of criminal encroachment. It is noted that the key difference between fraud and other criminal offenses against property is that the victim voluntarily transfers the property to the guilty person as a result of deception or abuse of trust, and in the case of other criminal offenses against property, the direct seizure of property by the offender is carried out in most cases without the owner’s consent. The criminal law qualification of fraud, which covers an object (property right), subject (alien property), objective side (seizure of property or acquisition of the right to it by deception and/or abuse of trust), subjective side (direct intent and selfish motive) and subject of criminal law. It is emphasized that fraud with financial resources in criminal law is defined as a special composition of a criminal offense, which differs from general fraud with a specific subject – clearly defined types of financial resources on which criminal assault is carried out.It is noted that in the context of information technology development, the objective side of fraud with financial resources takes on new, more complex forms that use the possibilities of information technologies to conceal criminal activity and facilitate access to the relevant funds. It is emphasized that the forms of fraud with financial resources for the use of information technology may include the submission of false electronic documents, the use of software or databases, the use of social engineering methods in digital space, as well as the creation of fictitious companies for budgetary funds and more.