Criminal legal characteristic of non-purpose expenditure of budgetary funds

Abstract

Based on the analysis of theoretical and regulatory sources, the article discusses the criminal law characteristics of inappropriate spending of budget funds. Attention is focused on the composite analysis of the criminal offense provided for by Art. 285.1 of the Criminal Code of the Russian Federation (hereinafter referred to as the Criminal Code of the Russian Federation) and the relevant issues that require investigation. It is stated that in the criminal law regulation of misappropriation of budgetary funds, the legislator did not take into account some circumstances that may be related to this act, but remain due to a regulatory gap outside the legal scope in its qualifications. Based on the foregoing, the article presents the problematic aspects, taking into account which the author’s arguments are formed and changes to the current criminal law are proposed.