Institute of complicity in fraud: current state

Object: The publication presents the results of the study of the current state of group forms of fraud, the study notes that complicity in fraud has specific ones that affect the qualification. The study used general scientific (analysis, synthesis, induction and deduction) and special scientific (historical, sociological) methods of cognition, as well as the method of content analysis of judicial practice. In the process of preparing the publication, doctrinal provisions of criminal law were used. As a result of the study, it was concluded that some forms are not taken into account as qualified types of fraud, the rules for qualifying fraud committed in complicity are proposed. Findings and conclusions: the publication materials can be used for further critical analysis of the institution of complicity in committing fraud, as well as the qualification of organized forms of fraud.