Problems of fraud qualification in the spending of budget funds and business activities (when receiving payments)

Introduction: this article investigates the problem of defining the subject and object of fraud in general and defining the subject and object of fraud under article 159.2 of the Criminal Code of the Russian Federation in particular. Specialists in the field of criminal law, considering the object of committing fraud, point to its duality, which is expressed in the need to distinguish between the direct object of committing this crime, which is traditionally understood as property, and the subject of criminal encroachment in the commission of fraud - certain property.