The misappropriations, embezzlements and thefts of budgetary funds using official position: structural and victimological aspect

The article discusses the misappropriations, embezzlements and thefts of budgetary funds using official position and highlights their structural-victimological aspect . The author notes the complex and diverse nature of the structure of victimization of the corresponding criminal phenomenon and identifies classification groups and their composition: depending on the characteristics of the object of victimization (victimization of a legal entity, victimization of an authority (state, government, local self-government) and victimization of an individual), depending on the organizational and legal forms of a legal entity (victimization of an institution, victimization of a limited liability company, victimization of a unitary enterprise, etc .), depending on the budgetary and legal status (victimization of the manager (main) manager of budgetary funds and his representative, victimization of the recipient of budgetary funds and its representative, the victimization of another participant in the budget process), depending on the essence of victim behavior (victimization associated with ignorance and misunderstanding of the criminal nature of what is happening; victimization associated with connivance skim attitude and neglect; victimization associated with psychological, physical pressure), depending on the nature of process victimization (natural victimization and artificial victimization), depending on the nature of the behavior (passive victimization, active victimization) .