On the issue of the object and subject of fraud related to receiving social benefits

The article presents a comprehensive analysis of the theoretical and practical aspects of determining the object and subject matter of fraud associated with the receipt of social benefits. In the context of the digitalization of the economy and the possible introduction of digital currency into the system of social benefits, the author focuses on the prospect of using the digital ruble as a subject of fraudulent activities. The author proposes an approach to resolving controversial issues by introducing new terms: «virtual object of crime» and «virtual subject matter of crime».