Common forms of theft and fraud in the field of state and municipal procurement and problems of their qualification for establishing liability

The article discusses common forms of theft and fraud in the field of state and municipal procurement and the problems of their qualification for establishing liability. It was revealed that unlawful actions of a person who, for personal gain, spent the property entrusted to him against the will of the owner by consuming this property, spending it or transferring it to other persons, should be qualified as embezzlement. The criteria for distinguishing between the considered types of theft in contractual relations (including the moment of intent to steal, the status of funds, the scope of authority of the customer's official) committed using the person's official position are determined.