The attitude to state and municipal property as a factor influencing titular embezzlement of public funds

Introduction: the article considers the attitude to state and municipal property as a factor influencing the misappropriation, embezzlement and theft of budget funds using official powers. The author of the article states that the state or municipal forms of ownership of the object of the crime, having common features in the issue under consideration, determine or increase the likelihood of committing the misappropriation, embezzlement and theft of budget funds using official powers. Material and Methods: the normative base of the research is the current legislation, the scientific base is formed by the works of criminologists. Part of the empirical base is law enforcement practice. The research uses the method of materialistic dialectics, general scientific and special methods of criminological research. Results: consideration of the attitude to state and municipal property when committing embezzlement of budgetary funds using official powers or official position allowed us to note some common features of the selected forms of ownership in the issue under consideration and to designate this attitude as a factor influencing these official crimes. Discussion and Conclusions: the paper substantiates the conclusion that it is necessary to consider (when carrying out preventive activities) the factor of influence on official embezzlement of budgetary funds committed using official powers or official position, attitude to state or municipal property (in comparison with other forms of ownership).